TMI Blog2016 (12) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... he bench in the case of Commissioner of Service Tax, Pune II v. HSBC Software Development (I) Pvt Ltd [2016 (2) TMI 475 - CESTAT MUMBAI], where it was held that service rendered outside the country are outside the ambit of taxation. The question of unjust enrichment does not arise in the case of export of service - appeal allowed - decided in favor of appellant. - Appeal No. ST/189/2011, Cross-Objection No. ST/CO-98/2011 - A/94167-94168/16/STB - Dated:- 16-11-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Bharat Raichandani, Advocate for the appellant Shri Roopam Kapoor, Commissioner (AR) for the respondent ORDER Per M. V. Ravindran This appeal is directed against Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant claimed before the lower authorities that the entire amount of the commission was received by them in convertible foreign exchange and hence it was covered by the exemption Notification No. 21/2003 ST read with Notification No. 6/1999 dated 09/04/1999 and that they have not collected any service tax from FIIs and the entire service tax payment was borne by them as these amounts were paid under reverse charge mechanism. 6. We find that both the lower authorities have totally erred in rejecting the refund claim filed by the appellant. It is undisputed that the services rendered by the appellant for Institutional Investors situated abroad from whom brokerage is charged by them. In any case, the services were rendered by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulgated by Government to ensure non-taxability of exports. 7. We also find that the Hon ble Bombay High Court in the case of Commissioner of Service Tax, Mumbai II v. SGS India Pvt Ltd 2014 (34) STR 554 (Bom) was considering the same issue and in paragraph 24 held as under: 24. In the present case, the Tribunal has found that the assessee like the respondent rendered services, but they were consumed abroad. The clients of the respondents used the services of the respondent in inspection/test analysis of the goods which the clients located abroad intended to import from India. In other words, the clients abroad were desirous of confirming the fact as to whether the goods imported complied with requisite specifications and standard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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