9911796707
TMI Blog2023 (4) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Shri M. Ambe, Learned Deputy Commissioner for the Respondent ORDER Brief facts which are relevant for our consideration, as could be gathered from the impugned order, are that the appellant was paying Service Tax on clearing and forwarding services for the goods manufactured and exported for the period up to June 2008. It appears that from July 2008, they stopped paying the Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared for the appellant and Shri M. Ambe, Learned Deputy Commissioner represented the Revenue. 5. The Learned Advocate for the appellant would submit at the outset that the issue of demand in this case, as confirmed in the impugned order, is no more res integra as the same is settled in favour of the appellant by the following orders of this very Bench of the CESTAT, in the appellant's own ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied upon, we find that the services have been wholly performed outside India, which the Revenue wants to tax since the sale proceeds were being collected in India. It is in this context that Rule 3(ii) of the Rules ibid. which is framed, comes to the rescue of an exporter who would earn in foreign exchange. 8.2 We also find the assertion of the Learned Advocate for the appellant that the very sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dentical set of facts this very Bench of the Tribunal in the case of M/s. Bnazrum Agro Export Pvt. Ltd. (supra) has held that such activity would not be exigible to service tax by virtue of Rule 3(ii) of the Rules. The relevant portion of the judgement is extracted below for the sake of convenience: " 5. We find that the Ld. Advocate is correct in his assertion that since services have been whol ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
