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Fil Capital Advisors (India) Pvt Ltd Versus Commissioner of Service Tax, Mumbai

2015 (5) TMI 176 - CESTAT 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 .....

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e respondent that the transaction is one of exports has to be upheld. Therefore, the lower appellate authority is right in holding that the appellant had, in fact, exported the services and therefore, eligible for the service tax credit paid on the i .....

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. - 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 : Shr .....

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al, Excise & Service Tax (Appeals), Mumbai-IV. The early hearing application also relate to these appeals. The respondent has filed cross objections 2. Vide the impugned order, the learned lower appellate authority has set aside the orders of the .....

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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 h .....

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ad and payment for the services rendered is received in convertible foreign exchange. 3. The learned Assistant Commissioner (AR) appearing for the revenue reiterates the ground urged in the appeal memorandum and prays for setting aside the impugned o .....

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red. Further the appellant has received consideration for the services rendered in convertible foreign exchange. Therefore, these services have been exported outside India in terms of Rule 3 (3) (iii) of the Export of Service Rules, 2005 and therefor .....

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ent 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 recei .....

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