TMI Blog2013 (7) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... HI (LB)] is applicable to the facts in the present case, as the services were provided by the petitioner to the overseas company M/s. GECAS, Ireland. - Services provided to the Irish company falls within provisions of Export of Service Rules, 2005 - exempt from the charge to service tax – as decided in Vodafone Essar Cellular Ltd. vs. CCE, Pune-III, ( 2013 (6) TMI 366 - CESTAT MUMBAI) – Stay gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner was alleged to have failed to remit service tax for the period 2006-07 to 2009-10 (covered by the two show cause notices mentioned above); to be disentitled to credit on transactions on which money was received in foreign currency; and disentitled to immunity to service tax under Export of Service Rules, 2005. After a due process the Adjudicating Authority passed the impugned order. The conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority held that export of service is to be determined strictly with reference to provisions of Export of Service Rules, 2005; that money transfer service (in the context of Paul Merchants), is deemed to be provided from overseas company to the clients who approached the overseas company or their agents, for remitting money from friends/ relatives in India and such service is 'business auxiliary se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the remuneration is received by manufacturers of Indian products or prospective customers of GECAS, Ireland. The several services are provided by the assessee to the Irish company (as noticed in the adjudication order). Prima facie, services provided to the Irish company, fall within provisions of Export of Service Rules, 2005, and therefore are exempt from the charge to service tax, as held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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