TMI Blog2014 (1) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... n the vessels were in voyage. However, an amendment to the Export of Service Rules w.e.f. 27/02/2010 is found to be adverse to the appellant inasmuch as, as per this amendment, the service, to be held to have been exported, should have been performed outside India. In the present case, admittedly, the service was performed within India and hence the appellant is liable to pay service tax on the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irs and maintenance were undertaken when the vessels were anchored in Indian territorial waters. From the submissions, the question arises whether the above service can be said to have been exported by the appellant. One of the conditions for export of service was fulfilled by receiving the consideration for the service in foreign exchange. The other condition to be fulfilled is that the service, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicability of Section 78 of the Finance Act, we are of the view that the appellant should predeposit an amount of Rs.1 lakh (Rupees only lakh only) (offered by their counsel also) towards the apparently sustainable part of the demand of service tax and penalty, within six weeks. Report compliance to the Deputy Registrar on 21/05/2013. Deputy Registrar to report to the Bench on 27/05/2013. Subje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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