TMI Blog2011 (1) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... ved the amount of commission from M/s. UAE Exchange Centre, LLC, Abu Dhabi and M/s. UAE and Money Gram Payment System Inc. USA - Since the evidence of the amount so received in foreign exchange was not produced before the Adjudicating Authority, the Adjudicating Authority came to a conclusion that this service is not export of services - Appeal is allowed by way of remand - ST/259/2010 - 80/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After allowing the application for waiver of predeposit of the amount involved, we take up the appeal for disposal. 3. The issue involved in this case is regarding the amount received as commission by the appellant for money transfers. It is the claim of the learned counsel that the entire amount which has been received as commission is in convertible foreign exchange. The issue is now covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Delhi. 5. On a careful consideration of the submissions made at length by both sides, we find that the issue needs to be appreciated on the factual matrix, as to whether the appellant has received the amount of commission from M/s. UAE Exchange Centre, LLC, Abu Dhabi and M/s. UAE and Money Gram Payment System Inc. USA. The show cause notice in paragraph 7 proceeds on the ground that the value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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