TMI Blog2017 (5) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered as export of services and refund allowed on same - the original authority is directed to consider the appellant’s refund claim as admissible in law - appeal allowed by way of remand. - Appeal No. E/3711/2010-SM - Final Order No. 53395/2017 - Dated:- 22-5-2017 - Hon ble Mr. Ashok K. Arya, Member ( Technical ) Ms. Rinky Arora, Advocate - for the appellant Shri G.R. Singh, D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided by them to EMD for the impugned period were export services. 4. With this background, Ms. Rinky Arora, ld. Advocate for the appellant and Shri G.R. Singh, ld. D.R for the Revenue, have been heard. 5. The ld. Counsel for the appellant mentioned that M/s EMD, USA do not have any office in India and the appellant procured orders from Indian Railways for M/s EMD. Therefore, the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to GMC. It further appears that the appellant shall raise the bill to the consignee (Indian Railways) at 5% agency commission at USD which shall be paid in equivalent to non-convertible Indian rupees. Ld. Advocate submits that Indian Railways deducted the commission of the appellant in their bill raised to M/s. GMC, USA and the less amount of foreign-exchange was released. Thus, if GMC would pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d outside India is received by the service provides in convertible foreign exchange . 7. In order to avail the benefit of Rule 4, the assessee has to fulfil the conditions of Rule 3(2) of the said Rules. I agree with the submission of the ld. DR that the purpose of Rule 3(2) of the said Rules is to earn convertible foreign exchange and then benefit of exemption of Service tax would be extende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of foreign exchange payable to the appellant was not released to the Indian Railways, and therefore, the appellant complied with the provision of Rule 3(1)(b) of the Rules . 5.3 By following the decisions of the Tribunal (supra), the impugned order is set aside and the original authority is directed to consider the appellant s refund claim as admissible in law. 6. In the result, the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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