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2015 (5) TMI 176 - CESTAT MUMBAI

2015 (5) TMI 176 - CESTAT MUMBAI - 2015 (40) S.T.R. 543 (Tri. - Mumbai) - Refund claim - export of Advisory services - period of limitation - Held that:- In terms of Export of Service Rules, 2005 in respect of financial services, if the service recipient is situated outside India and the consideration has been received in convertible foreign exchange, it would satisfy the definition of export and therefore, in the absence of any dispute relating to the situs of the service recipient and the rece .....

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authority. Accordingly, I find no reason to interfere with the said order. - Decided against assessee. - Appln. No. ST/EH/98412 to 98415/14 ST/CO/91105/14, Appeal No.ST/89080/13,ST/85340 to 85342/14 - Final Order Nos. A/738-742/2015-WZB/SMB - Dated:- 18-3-2015 - P. R. Chandrasekharan, Member (T),J. For the Appellant : Shri Abhishek A Rastogi, CA For the Respondent : Shri B Kumar Iyer, Supdt. (AR) ORDER Per: P R Chandrasekharan: These appeals are filed by the department against Order-in-Appeal N .....

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on amounts to export and therefore, the appellant is rightly entitled for the refund of the service tax paid on the input service utilised in rendering of the-output service. The only ground urged by the Revenue in their appeal memorandum is that the respondent herein are rendering advisory services and the said services have been utilised by a foreign entity who is related to the respondent for making investment in India and therefore, the service cannot be treated as export prior to 28/02/2010 .....

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