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TMI Blog2013 (7) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... same must be treated as export of service - Export of services are to be determined strictly with reference to provisions of the 2005 Rules and not by any subjective assumption of what constitute export - On analysis of Rule 3(1)(iii) of the 2005 Rules. - prima facie case is in favor of assessee - stay granted. Regarding reversal of cenvat credit - petitioner /appellant directed to remit Rs. 7 lakhs. X X X X Extracts X X X X X X X X Extracts X X X X ..... i) of the Export of Service Rules, 2005, is untenable. 3. In so far as reversal of cenvat credit availed in respect of input services is concerned, the liability of the assessee in this respect is, already noticed Rs. 25,53,340/-, of which the assessee had already remitted Rs. 18,65,436/-. The balance liability as assessed is therefore in the order of about Rs. 7 lakhs. Having regard to the overall and larger assessed liability under the adjudication order where are not inclined to consider this aspect of the matter at this stage and whether reversal of cenvat credit is legal or otherwise will be determined at the final hearing of the appeal. 4. From the analysis in the adjudication order, it is apparent that services provided by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 3(1)(iii) of the 2005 Rules, this Tribunal in Paul Merchants held that a service provided by an agent or subagent in India to intended beneficiaries of an overseas company is service provided to a foreign company and not to the recipient of the goods or services provided by the foreign company and that the same must be treated as export of service. The Tribunal further held that it is the person who requested the service and is liable to make payment for the same which has to be treated as the recipient of the service and not the person or persons affected by the performance of the service. The Tribunal observed that when the person on whose instructions the services in question have been provided by the agents/ sub-agents in India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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