2013 (12) TMI 622

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..... take place even when all the relevant activities take place in India so long as the benefits of these services accrue outside India. In view of the above circular, prima facie we find that the applicant has a strong case in their favour. Therefore, the pre-deposit of dues are waived and recovery of the same is stayed during the pendency of the appeal - Commissioner (Appeals) dismissed the appeal f .....

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..... that as the performance of the service is within India. Therefore as per the provisions of Rule 4 of the Export of Services Rules 2005,the same cannot be termed as export of service. 3. Appellant filed this appeal against adjudication order along with application for waiver of dues. The Commissioner (Appeal) directed the applicant to deposit the amount of service tax for hearing of the appeal. .....

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..... the lower authority and held that the activity undertaken by the applicant is within India. Therefore, it cannot be considered as a export in terms of Rule 3 of the Export of Services Rules 2005. 6. We find that the Board issued a clarification vide Circular dt.24.1.2009 where it has been clarified that it is possible that export of service may take place even when all the relevant activities t .....

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