TMI Blog2011 (5) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee holding that the appellant has exported the services despite receiving the amount in Indian rupees - Thus, the lower authorities findings that they are rendering the services are not export of services seems to be incorrect - Set aside the impugned order and allow the appeal in favour of assessee. - 599 of 2007 - - - Dated:- 19-5-2011 - Shri M.V. Ravindran, Shri M.Veeraiyan, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commission to be paid to the appellant. The appellant discharged the service tax on the commission received from Indian Railways and filed a refund claim indicating that these are export of services. Both the lower authorities have held against the appellant on the ground that the amount received by the appellant being in Indian rupees, the conditions of Rule 3(2)(b) of Export of Services Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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