TMI Blog2015 (7) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... f this claim has not been examined at all. The original adjudicating authority could have asked for evidence in this regard. Instead he has chosen to simply observe that the invoice says "service fee". In the case of exports, the tax is not collected and appellants have paid the tax on the same and therefore the normal rules applicable to invoices may not be applicable since it is not the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest and thereafter filed a refund claim under Rule 5 of Export of Service Rules 2005 which provides for rebate of service tax paid on the taxable services exported. Further, Notification No. 11/2005 ST dated 19.04.2005 provides rebate of all service taxes paid on exported services. After issue of show-cause notice, refund claim came to be rejected by the original authority on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant on the decision in the case of K.K.S.K. Leather Processors Pvt. Ltd. VS C.C., C.Ex. ST Salem [2014 (35) S.T.R. 956 (Tri-Che)] is appropriate. Para 14 of the decision is relevant. The Tribunal has taken a view that the date of payment of service tax is relevant and not the date of export. This aspect has not been considered at all. It is the submission of the appellant that the claim is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant date would be date of export cannot be sustained in the facts and circumstances of this case. It is the claim of the appellant that they had provided promotion and marketing services to its over-seas group entity and correctness of this claim has not been examined at all. The original adjudicating authority could have asked for evidence in this regard. Instead he has chosen to simply observe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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