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TMI Blog2009 (12) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee was not liable to pay service tax on international courier service, part of which, in each transaction was performed in India and the rest outside India. Thus, the order of the Commissioner (Appeals) was liable to be vacated. - ST/282 OF 2008 - 14 OF 2010 - Dated:- 18-12-2009 - P. KARTHIKEYAN, TECHNICAL MEMBER Sudhir Abraham for the Appellant. U. Raja Ram for the Respondent. ORDER 1. This appeal filed by M/s. First Flight Couriers Ltd., Cochin seeks to vacate the impugned order vide which the Commissioner (Appeals) sustained the order of the original authority demanding service tax of Rs. 39,569 and Education Cess of Rs. 791 along with applicable interest towards service tax found due from the appellants under the cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant 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 transport and delivery of articles and documents abroad could not be held to be service partly rendered in India and partly abroad. Therefore, tax had to be paid on what the appellant describes as international courier service. 3. The learned counsel for the appellants submits that as per rule 3 of Export of Services Rules, 2005, as it existed at the material time, export of taxable service meant, among others, 'Courier Service' falling under sub-clause (f) of clause (105) of section 65 of the Act if such taxable service was partly performed outside India. As per rule 4 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants during the period 16-3-2005 to 15-6-2005. 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 : ** ** ** '2. In relation to taxable services specified in sub-clauses (a), (f), (h). . . . of clause (105) of section 65 of the Act such services as are performed outside India; provided that if such taxable service is partly performed outside India, it shall be considered to have been performed outside India;' ** ** ** From these statutory provisions, it is obvious that the appellants were not liable to pay service tax on the international c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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