TMI Blog2015 (3) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Rule is amended from 27.2.2010 and the demand is after Feb.2010. In view of this, the demand is not sustainable. In these circumstances, we find that the applicant has made out of a case for total waiver of the dues. Therefore, pre-deposit of the dues is waived and recovery thereof is stayed during the pendency of the appeal - Matter remanded back - Decided in favour of assessee. - Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule (2) of Rule 3 of Export of Service Rules, 2005. In the show-cause notice, after relying upon the above mentioned rule, the Revenue is of the opinion that the appellant provided taxable service in India and used in India and therefore it cannot be treated as export of service. The adjudicating authority confirmed the demand and imposed penalties. The appellant filed appeal before the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment for such service would be received by the service provider in convertible foreign exchange and this fact is not disputed by the Revenue. The applicant submitted that the contention regarding amendment to the Rule was taken before the adjudicating authority and the same has been noted in the adjudication order also. However, the demand was confirmed after taking into consideration the amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pendency of the appeal. 6. As noted above, the Commissioner (Appeals) has not decided the appeal on merits, therefore, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) for deciding the appeal on merits after affording an opportunity of hearing to the appellant. 7. Stay petition is allowed and the appeal is remanded. (Dictated in Court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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