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2018 (5) TMI 551 - AT - Service Tax100% EOU - Export of services - whether the Appellant-M/s Jubilant Chemsys Limited have exported the service and received convertible foreign exchange as required under the Export of Service Rules? - Held that: - the issue is no longer res-integra in their own case Jubilant Chemsys Limited Versus C.C. & C.E. & S.T. - Noida And (Vice-Versa) [2017 (7) TMI 62 - CESTAT ALLAHABAD], for the preceding period April, 2005 to March, 2011 this Tribunal have held that the appellant have satisfied both the conditions for export of service, namely rendering of service from India and receipt of the service by the client outside India of consideration in convertible foreign currency in India - decided in favor of appellant. Levy of interest - Held that: - no Service Tax was payable by the appellant - when tax has been paid by way of debit note to the Cenvat credit account and such credit was available all throughout during the due dates for payment of tax, no interest is leviable. - interest set aside. Penalty - Held that: - there being no violation of the provisions of law, the penalty imposed is also set aside. Appeal allowed - decided in favor of appellant.
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