TMI Blog2015 (11) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the impugned order to the extent it rejects the refund claim filed by the appellant-assessee is incorrect and unsustainable. The same is set aside - Decided in favour of assessee. - APPEAL: ST/ 86704/2013, APPEALS: ST/86120, 88012, 89749 to 89754, 88149 & 88666/2013 - - - Dated:- 12-8-2015 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) For the Petitioner : Shri V. Sridharan, Sr. Advocate with Shri Vinay Jain, Chartered Accountant For the Respondent : Shri V.K. Singh, Special Counsel ORDER Per: M.V. Ravindran: All these appeals are disposed of by a common order as the issue involved is the same. 2. Revenue as well as the assessee are in appeal against the Order-in-Appeal No: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his submission that in the appellants own case, this bench has held that refund claims for the period post 27/02/2010 are eligible to be sanctioned on the ground that the only condition needs to be satisfied is the payment for such services are received by the appellant-assessee in convertible foreign exchange. He submits that this view is expressed in paragraph 5.4 of the judgment of the Tribunal reported in 2014 (36) STR 332. It is also his submission that Revenue was aggrieved by such order and preferred an appeal before the Hon ble High Court of Bombay and their Lordships dismissed the appeal by a speaking order on 15/09/2014 which is reported at 2015 (37) STR 180. 5. Special Counsel appearing for the Revenue would reiterate the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he only condition required to be satisfied to constitute export of service is that payment for such services should be received by the service provider in convertible foreign exchange. There is no dispute in the present case that the appellant has received the consideration for the service rendered from the service recipient abroad in convertible foreign exchange both in respect of offshore services and onsite services rendered by them. There is no condition relating to place of provision of service post 27-2-2010. Even if the service is rendered from a place outside India, so long as the consideration is received in convertible foreign exchange, the transaction is treated as export. In other words, the rule does not differenciate between o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tharia on the explanation is misplaced because that explanation only explains as to what could be meant by the term India for the purpose of the Rule. Beyond that we do not find that there was anything on record which would enable us to hold that Rule 3 was not attracted. If the export of taxable service within meaning of sub-rule means the specified taxable service provided and all ingredients therefor are satisfied, then, it shall be treated as export of service if payment for the same is received by the service provider in convertible foreign exchange. After the words payment for such service appearing in clause (b) of sub-rule (2) of Rule 3, earlier there was another stipulation, namely, provided outside India . The entire clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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