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2017 (5) TMI 887

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..... within India - There is no dispute that service recipients are foreign universities and they are located outside India and payment for such services has been received in foreign currency. From the totality of facts and circumstances, there is no doubt that these services were provided from India and used outside India - refund allowed - appeal allowed - decided in favor of appellant. - ST/59602/2013[DB] - Final Order No. 52503/2017 - Dated:- 23-3-2017 - Mr. (Dr) Satish Chandra, President and Mr Ashok K. Arya, Member (Technical) Shri Parth, Advocate for the Appellant Shri JP Singh, DR for the Respondent ORDER Per Ashok K.Arya M/s Study Overseas Global (P) Ltd is in appeal against Order-In-Appeal number 132/2013 d .....

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..... s provided by the appellant do not qualify as export of services specially when the services were provided and used in India, therefore, they cannot be regarded as export . 6. With the above background, we have heard the learned advocate Shri Parth on behalf of the appellant and learned DR Shri JP Singh on behalf of the Revenue. After having gone through the case record and submissions of both the sides, it appears that the appellant fulfills necessary conditions of Rule 3(1) of the Export of Services Rules, 2005, as in case of the subject services: (a) Recipient is located outside India; (b) Such services were provided from India to outside India; and (c) Compensation for services was received by service provider in convertibl .....

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..... as not the subject matter of said decision. The Export of Services Rules, 2005, being destination based consumption tax are in accordance with the declaration of law by the Hon ble Supreme Court. (iv) . (v) Having held that services involved were export of services, the same are not liable to be sustained against the appellants. . Similar views were observed by the CESTAT in its decision in the order No.50095/2015 dated 2.1.2015 in case of CST New Delhi Vs Study Overseas India (P) Ltd in Appeal No.ST/135/2012 CU(DB). 8. Thus, the Export of Services being destination based is subject to Tax. Further, mere fact that the appellant has been promoting and marketing foreign universities within India and then getting prospective .....

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