TMI Blog2011 (1) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... ible foreign exchange - Hence, the assessee agrees that the payment has been received in Indian currency - prima facie state, we are of view that the applicant has not been able to make out a good case so as to dispense with pre-deposit of the entire dues - Decided against the assessee. - ST/518/2010 - ST/16/2011 - Dated:- 17-1-2011 - Archana Wadhwa, M Veeraiyan, JJ. For Appellant: Shri Bip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces being provided to their client located outside India. For the above proposition, reliance stands placed on the Tribunal's judgement in the case of ABS India Ltd. vs. CCE, Bangalore reported in 2009 (13) STR 65 (Tri.-Bang.) laying down the services not to be considered as delivered in India when the recipient located abroad. 3. Resisting on the arguments of learned Advocate, learned DR drawin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of exemption of export of services under "Export of Services Rules, 2005." it has been stipulated in clear terms that the following two conditions i.e. (a) such service is delivered outside India and used outside India and (b) payment for such service provided outside India is received by the service provider in convertible foreign exchange, should be fulfilled and it is an undisputed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h pre-deposit of the entire dues. We also note that the quantum of service tax requires to be deposited is on the lower side and cannot result pre-deposit of service any financial difficulty to the applicant. We accordingly direct the applicant to deposit the entire service tax within four weeks from today. Subject to the deposit of above amount, pre-deposit of penalty shall stand dispense with an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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