TMI Blog2008 (12) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned Order-in-Revision, the appellant is required to pre-deposit a sum of Rs 2,99,561/- being the alleged erroneous refund made to the appellants. 2. We heard both sides. 3. The learned Advocate took us through the entire gamut of records. It is seen that the appellants rendered Consulting Engineer service to two parties situated in France. The orders were procured through Indian co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice in exercise of his powers under Section 84 of the Finance Act, 1994 seeking to revise the refund order dated 27-7-2006. 4. We have perused the show cause notice issued by the Revisionary Authority. The learned Advocate pointed out that the grounds taken in the show cause notice of the Revisionary Authority are entirely different from the original grounds. The Revisionary Authority passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service to M/s. ALCOA Fastening Systems, France and received a sum of USD 57581.33 and the assessee has paid service tax on this amount also. The amount so paid is Rs. 299561/-. They have stated that the said service amounts to export of service and the same is exempted from payment of service tax as per Rule 3(3)(1) of the Export Services Rules, 2005. Further, they have stated that they have n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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