TMI Blog2023 (4) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... fore could not be considered as export of services - HELD THAT:- After some arguments, the learned counsel appearing for the parties submit that the matter may be remanded to the proper officer (Adjudicating Authority) for consideration afresh, in the light of the decisions rendered by the High Courts including this Court. The aforesaid course also commends for the reason that the question as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rma, Advs. O R D E R 1. The petitioner has filed the present petition impugning an order dated 05.12.2020 (Order-in-Original), rejecting the petitioner s application for refund as well as an order dated 28.12.2021 (Order-in- Appeal No.434) whereby the petitioner s appeal against the order dated 05.12.2020 was rejected. 2. The petitioner had applied for the refund of integrated tax pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngle invoice (Invoice No. IND032018), were satisfactory. Since the proper officer did not accept the explanation regarding the remittance details in respect of the said invoice, the proper officer held that the export value of ₹23,51,300/- was required to be reduced from the turnover of zero rated supplies of services. Notwithstanding the above, the proper officer proceeded to reject the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid course also commends to us for the reason that the question as to the precise nature of services is vital for determining whether the services are in the nature of services rendered by an intermediary . The petitioner must be provided full opportunity to explain the nature of services before the concerned officer. 9. In view of the above, the present petition is disposed of by setting asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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