TMI Blog2019 (11) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... nt have satisfied both the conditions, as the receiver of the services is located outside India and have received remittance for the services in convertible foreign exchange. The appellant have exported their services outside India. Accordingly they are entitled to refund under Rule 5 of CCR 2004 - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 88536 of 2018 - A/86095/2019 - Dated:- 8-5-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Vinod Awtani, Advocate for the Appellant Shri S.B. Mane, Authorised Representative for the Respondent ORDER ANIL CHOUDHARY : The issue in this appeal is whether refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India, both destination and consumption is in India. The user of service being located in India and need of such customers being met by the claimant/appellant for and on behalf of its foreign principal, such services hereto have been provided in India and not export of service. As such condition of rule 3(2)(a) of Export of Service Rules is not fulfilled by the assessee. 'It was further observed that the adjudicating authority has not gone in detail of service agreement, made by the appellant assessee and the recipient. Further observing that the condition of rule 3(2) (a) of export of service rules, 2005 is not fulfilled. 3. Being aggrieved the appellant assessee appeal before this Tribunal. The Learned Counsel states th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The Learned AR for revenue have relied upon the impugned order 5. Having considerable the rival contentions, I find that except as provided in the agreement, the appellant have not raised any invoices for after sale service. They have raised invoices for the marketing services rendered, classifiable under BAS and have received commission from the manufacturer located in Japan. Accordingly in terms of the export of service rules, 2005 rule 3 (2) (a) read with Rule 3(2)(b)(ibid), the appellant have satisfied both the conditions, as the receiver of the services is located outside India and have received remittance for the services in convertible foreign exchange. Accordingly I hold that under the facts, the appellant hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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