9911796707
TMI Blog2009 (10) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... t- pre-deposit waived. Recovery stayed. - ST/637/2009 - 1554/2009 - Dated:- 21-10-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: Shri G. Shivadass, Advocate, for the Appellant. Smt. Sudha Koka, SDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This COD application is filed by the applicant for condonation of delay of four ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivery services in terms of Section 64 of the Finance Act, 1994. It is the submission that in terms of sub-section (1) of Section 64 of the Finance Act, 1994, the provisions of the Act extends all over India except the State of Jammu and Kashmir. It is the submission that since the services were rendered in Nepal for Nepali customers and the amounts received were accounted in Nepal itself, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also seen that averment made by the applicant is that the amount is not at all received in India. We find provisions of sub-section (1) of Section 64 of the Finance Act, 1994 were not argued before the lower authority. Since it is undisputed that services were rendered in Nepal for Nepali customers, the provisions of Section 64(1) will apply and the services rendered outside India are not liable f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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