TMI Blog2015 (12) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Indian customers and therefore, the service cannot be said to have been exported - Held that:- Service has to be held as rendered to the recipient abroad and used abroad. When the service recipient analyses the orders and decides either to accept the order or to reject the same, it has to be held that service was received by the recipient abroad and it is partly performed in India and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e product sold. The agreement provides that the commission would be calculated and transferred in the currency of transaction on which the commission is payable. The appellant filed rebate claim for the Service Tax paid on input services utilised by them for providing the output service. The rebate claim has been rejected on the ground that the output service was not exported and this is on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he recipient and it is duly considered and acted upon. That being the position, the service has to be held as performed both in India and abroad, covered by the provisions of Rule 3(ii) of Export of Services Rules. She also relies upon the decision in the case of GAP International Sourcing (India) Pvt. Ltd. v. CST [2014-TIOL-465-CESTAT-DEL = 2015 (37) S.T.R. 757 (Tri.-Del.)]. 3. The learned AR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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