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2016 (6) TMI 76 - CESTAT NEW DELHI

2016 (6) TMI 76 - CESTAT NEW DELHI - 2016 (44) S.T.R. 690 (Tri. - Del.) - Entitlement for rebate claim - Notification No. 11/2005-ST dated 19/04/2005 - facilitating sale of coal for a UAE based company and for such arranging a client in Singapore - category of service rendered is not clear - no taxable service rendered in the taxable territory of India - services, if any rendered were consumed by company in UAE - Held that:- the tax paid by the appellant is apparently not attributable to any tax .....

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pleaded for a direction on appropriate interest to be paid for the delayed refund. The refund in consequence of this direction shall also be considered for payment of interest as per the applicable law. - Appeal allowed by way of remand - Service Tax Appeal No. 422 of 2012 (SM) - Final Order No. 51863/2016 - Dated:- 23-5-2016 - SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Anil Sood, Advocate For the Respondent : Shri G.R. Singh, Authorized Representative (DR) ORDER PER. B. .....

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rebate claim in terms of Notification No. 11/2005-ST dated 19/04/2005 issued under Rule 5 of the Export of Service Rules, 2005. Their claim was rejected by the Original Authority by his order dated 13/8/2010 on various grounds. Among other things he held that the category of service rendered by the appellant is not clear; the condition that the service should be used outside India is not satisfied and the receipt of consideration in foreign currency is not fully established. On appeal, the Comm .....

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an exemption notification. For the sake of clarity, it is further stated that the introduction of Section 66A is also of no help to the appellant. Section 66A, readwith the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, specifies the conditions wherein the services, provided by the service providers situated outside India to the recipient of services located in India, will be taxable in the hands of the recipient of services. In the instant case, the servic .....

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Act, 1994 or even taxable the same is exported out of India, in this case the service recipient is in UAE. He further submitted that while the Original Authority rejected their claim on various grounds, the first Appellate Authority categorically found that the services rendered by the appellant were not at all taxable. However, instead of allowing their claim for refund he held that the appellant is debarred on merit in view of non-applicability of Export of Service Rules, 2005. 3. The learned .....

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