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TMI Blog2014 (8) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... onvertible foreign exchange to become eligible for treatment of services rendered as ‘export of service’. The appellant has made a submission that the services are covered by the provisions of Board’s Circular No. ST-56/5/2003, dated 25-4-2003 wherein it is clarified that services rendered by the appellant become part of the services to another person to whom the service has been rendered and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waived and stay against recovery is granted for a period of 180 days from the date of this order. - Stay granted. - ST/28059/2013-DB - Misc. Order No. 22048/2014 - Dated:- 13-8-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J) Shri Harish Bindhumadhavan, Advocate, for the Appellant. Shri R. Gurunathan, AR, for the Respondent. ORDER Appellant, a Chartered Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xported . It is the appellant s claim that the services have to be considered as having been exported . As regards three invoices Nos. 2137, 2138/1-4-2005 and 2191/4-5-2005, the period of rendering services was mentioned in the invoices. The Commissioner has taken a view that in respect of these invoices, the services rendered by the appellant have to be considered as exported since Export of Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reated as secondary service and tax need not be paid. The question as to whether this Board s Circular is applicable to the present case or not. After going through the invoices and the details, we find that the appellant was not given the entire work which DHS is required to be executed. Only some portion of the work has been given and the name of the foreign client is available and the invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X
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