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ENERVISION SERVICES P. LTD. Versus COMMR. OF C. EX., CUS. & S.T., HYDERABAD-II

2015 (12) TMI 1166 - CESTAT BANGALORE

Denial of rebate claim - receipt of commission on transaction - output service was not exported and this is on the ground that the service was performed in India, the benefit was received by the recipients of the machines/equipments purchased by the .....

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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 partly performed abroad. Therefore, the stand taken by the lower authorities that it cannot be considered as exp .....

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ssioner (AR), for the Respondent. ORDER Under an agreement with M/s. Gas Turbine Technologies S.p.A, Italy (GTT), the appellant solicits orders for turbines and on receipt of orders, transmit the same to GTT. GTT has the right to accept or reject suc .....

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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 g .....

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t be said to have been exported. 2. The learned Counsel on behalf of the appellants submits that the service falls under Rule 3(iii) of Export of Services Rules, 2005 which requires that for consideration of a service as exported, the same has t .....

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iscretion and all the orders solicited and obtained may not result in sale. This shows that the service is rendered to the recipient and it is duly considered and acted upon. That being the position, the service has to be held as performed both in In .....

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