9911796707
TMI Blog2018 (2) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent ORDER Per: Bench The brief facts are that appellant is registered with Service Tax Department under the category of consulting engineer service. The appellant was engaged in providing services namely feasibility of study, pre-design services, project, basic design, construction supervision and project management. The said services were provided to EBENE Cyber city, Mauritius and at Hassam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct and the professional fees, though received in Indian currency, is not liable to levy of service tax being export of services. He relied upon the judgment in the case of Indian National Shipowners' Association rendered by Hon'ble High Court of Bombay reported in 2009 (14) STR 289 (Bom.) and as upheld by the Hon'ble Apex Court reported in 2010 (17) STR J57 (SC). It was also argued tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame has been maintained by the Hon'ble Apex Court. Further, show cause notice dated 30.11.2006 has been issued invoking the extended period, which in our view, is not sustainable as the issue was interpretational and had travelled upto the Apex Court. In view of the above, we find that the demand is not sustainable both on merits and limitation. The impugned order is set aside. The appeal is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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