TMI Blog2017 (2) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... t service etc. have not been annexed with original refund application. For this purpose, matter remanded to the original authority - appeal allowed by way of remand. - ST/299/2012-ST(SM) - A/56384/2016-SM[BR] - Dated:- 22-12-2016 - Mr. V. Padmanabhan, Member (Technical) Shri Kishore Kunal, Ms. P. Bansal, Advocate, for the appellant Shri R.K. Mishra, D.R., for the respondent Per V. Padmanabhan : The appeal is challenging the order in appeal dated 21.11.2011. 2. The facts of the case in brief are that the appellant had filed a refund claim of ₹ 6,21,423/- under Notification No. 5/2006 dated 14.3.2006. The adjudicating authority rejected the claim ex-parte, inter alia, on the ground that : (a) Export of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CST, Mumbai - 2015 (40) STR 165 (Tri.-Mum.). 6. The Id. DR, on the other hand, reiterated the impugned order. He emphasised the fact that even if the issue is covered by the above decisions, certain conditions of Notification No. 5/2006 have not been satisfied by the appellant. He prayed that these need to be got verified by the original authority. 7. The refund claim in question has been filed under the provisions of Notification No. 5/2006-CE(NT) dated 14.3.2006 which provides for refund of Cenvat credit in respect of input or input service used in providing output service which has been exported subject to conditions set out in the notification. The conditions stipulated that the exported output service should satisfy the Expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Member Bench. The third Member on reference held as follows: 51 . Even otherwise also, I find that the disputed service is the service being provided by the appellant to his principal located in Singapore. The marketing operations done by the appellant in India cannot be said to be at the behest of any Indian customer. The service being provided may or may not result in any sales of the product in Indian soil. The transactions and activities between the appellant and Singapore principal company are the disputed activities. As such, the services are being provided by the appellant to Singapore Recipient company and to be used by them at Singapore, may before the purpose of the sale of their product in India, have to be held as export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated outside India by marketing their product in India was held to be export of services inasmuch as the service was held to be provided to the foreign located person who was also paying to the assessee on such services in convertible foreign exchange. 53. Learned DR appearing for the appellant has not been able to brought to my notice any other decision of any other Court which is contrary to the law declared in the above referred decision. Accordingly, I agree with the learned Member (Technical) that the services provided by the appellant are covered by the Export of Service Rules, 2005 and are not liable to service tax. 10. On the basis of the above findings of the third Member, the Tribunal held that the services performed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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