TMI Blog2010 (9) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... ot make a taxable service rendered in India, as Export of Service - Decided against the assessee and to pre-deposit an amount of Rs. 18,00,000/- (Rupees eighteen lakhs only) within eight weeks - ST/140/2009 - 417/2010 - Dated:- 6-9-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ REPRESENTED BY : Shri V.S. Manoj, Advocate, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri V.S. Manoj, learned counsel appearing for the appellants states that the services provided by the appellants to M/s. Srilankan Airlines having its headquarters at Srilanka is export of service and therefore, the same is not chargeable to service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d circular seeks to explain the provisions for the Export of Services Rules under which we find that Rule 3 stipulates several criteria. Firstly, it states that export of taxable service when provided in relation to business or commerce, be provision of such services to a recipient outside India and when provided otherwise, be provision of such services to a recipient located outside India at the time of provision of such service. The proviso to Rule 3(1) further stipulates that where such recipient has commercial establishment or any office relating thereto, in India, such taxable services provided shall be treated as export of service only when order for provision of such service is made from any of his commercial establishment or office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponsibility of any claims, demands, costs, expenses etc. Translanka cannot extend their service beyond the defined jurisdiction. In this case, Translanka s service to Srilankan Airlines is within the limited territory within India and all further action at outside India is looked after by the Srilankan Airlines themselves. Translanka argued that the above services are to be considered as Export of Services in terms of Rule 3(1)(iii) when such services are provided in relation to business or commerce to a recipient located outside India. Though Srilankan Airlines have their Head Office at Srilanka, it is not denied that they have their commercial establishment in Chennai. Translanka s services to the above airlines are rendered, within the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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