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TMI Blog2013 (7) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign airlines have to be treated as export of service in terms of Rule 3 of the Export of Service Rules – as decided in Paul Merchants Ltd. Versus Commissioner of Central Excise, Chandigarh (2012 (12) TMI 424 - CESTAT, DELHI (LB)). - Prima facie case is in favor of assessee - stay granted. - ST/55430 of 2013 - STAY ORDER NO.57561/2013 - Dated:- 12-3-2013 - Archana Wadhwa And Rakesh Kumar, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HANNAIR, S.N. Brussels and Iceland Airlines. There is no dispute that these airlines do not have any office or establishment in India. The department holding that these services have been provided by the appellant to the airlines mentioned above and have been delivered in India, the same would be taxable and that the same cannot be treated as export of service even though the commission is receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eign airlines which do not have any office or establishment in India and that the commission has been received by the appellant in convertible foreign currency and that the service provided by the appellant is business auxiliary service taxable under Section 65 (105) (zzb) readwith Section 65 (19) of the Finance Act, 1994, that in view of this, in terms of the provisions of Rule 3 of Export of Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against them and the services provided by the appellant cannot be treated as export of service and that in view of this, this is not the case for waiver and some conditions must be imposed for safeguarding the interests of Revenue. 5. We have carefully considered the submissions made by learned DR and have perused the records. 6. The only point of dispute in this case is in respect of taxabili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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