TMI Blog2019 (2) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, the said clause is deleted with effect from 27.2.2018 - the appellant is entitled to rebate as claimed by them and the same shall be allowed subject to arithmetical correction if any Appeal allowed - decided in favor of appellant. - Appeal No. ST/55380/2013-DB - Final Order No. 50131/2019 - Dated:- 21-1-2019 - Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Ms. Tanushree Rai, Advocate - for the appellant Shri Sanjay Jain, D.R. - for the respondent ORDER Per Anil Choudhary: Heard the parties. The issue in this appeal is whether the appellants have exported the Business auxiliary services to their parent company at Singapore. 2. Show cause notice dated 29th July 2008/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided. He also observed that the scope of service by the appellant includes identifying new business opportunities for BG Group at Singapore by obtaining information and knowledge which is to be sent to BG, Singapore in the form of report and documents along with the advice of appellant on such matters and thereafter the appellant shall also assist BG Singapore in liaising with the concerned personnel for the purpose of development of the business opportunities in India for BG, Singapore. This clearly indicates that the projects are located in India and the services for developing the said projects are provided within India by the appellants who were also located in India. Thus, it appeared to the ld. Commissioner (Appeals) that appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t located outside India at the time when such services are provided. 3. It is an accepted legal principle that the law has to be read harmoniously so as to avoid contradictions within a legislation. Keeping this principle in view, the meaning of the term used outside India has to be understood in the context of the characteristics of a particular category of service as mentioned in sub-rule (1) of rule 3. For example, under Architect service (a Category I service [Rule 3(1)(i)]), even if an Indian architect prepares a design sitting in India for a property located in U.K. and hands it over to the owner of such property having his business and residence in India, it would have to be presumed that service has been used outside India. Sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Export of Service Rules. As the services are effectively delivered outside India as the contract is with the principal located outside India, who is the receiver of such service and have made payment to the appellant in India in convertible foreign exchange. In fact the services rendered by the appellant are effectively used by the principal located outside India. All the three conditions have been satisfied, it may also be held that they are entitled to the rebate for export of service made. 6. The ld. AR for Revenue has relied upon the findings in the impugned order and have emphasized that some of the services rendered by the appellant have been rendered to the personnel of the principal who were in India when the appellant render ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
