TMI Blog2008 (6) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-05, it is obvious that the appellants were not liable to pay service tax on the international courier service, part of which, in each transaction, was performed in India and the rest outside India, even if payment is not received convertible foreign exchange - ST/25/2008 - 557/2008 - Dated:- 6-6-2008 - Shri P. Karthikeyan, Member (Technical) (Final Order No. 557/2008 and Stay Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edeposit is waived and the appeal itself is taken up for final disposal. 2. The facts in brief are that the appellants provide service under the category of 'Courier Service'. During the period 15.03.05 to 16.06.05, the appellant was engaged in international courier service but did not pay any service tax The Commissioner found that the service engaged in by the appellant which involved transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.2005, by adding a proviso to sub rule 1 amending definition of taxable service as that delivered outside India for any purpose and payment for which was received by the service provider in convertible foreign exchange. 4. The Ld. Counsel also relies on the Final Order No. 1468/07 dated 7.12.07, wherein this Tribunal had set aside a demand for 'Courier Service' rendered across the borders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain to international courier service rendered by the appellants during the period 16.3.05 to 15.06.05. In terms of Rule 4 of Export of Services Rules, 2005, any service taxable under clause 105 of Section 65 of the Act could be exported without payment of tax. As per Rule 3 of the said rules, the export of taxable service shall mean-- "1……………………. 2. In relation to taxable services specified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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