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2010 (3) TMI 348 - AT - Service TaxNatural Justice- whether services rendered during the year 2005-06 (prior to 19-4-2006 from which date the assessees started paying service tax) would fall within the scope of the Export of Service Rules, 2005, and whether the amounts received during the year 2005-06 in respect of services rendered prior to 15-3-2005 would be eligible for exemption under Notification No. 21/03, dated 20-11-2003 inasmuch as the amounts had been received in convertible foreign exchange. Held that- set aside the impugned order and remit the case to the jurisdictional Commissioner for fresh decision in the light of the above directions. The assessees are at liberty to raise all pleas including that of limitation. Fresh orders shall be passed after extending sufficient opportunity to the assessees of being heard in their defence. The appeal is thus allowed by way of remand.
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