9911796707
TMI Blog2016 (6) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... the Original Authority who after giving adequate opportunity to the appellant will decide the case afresh on the eligibility of the appellant for return of their amount paid to the Government in view of the finding of the first Appellate Authority. At this juncture, learned Counsel for the appellant pleaded for a direction on appropriate interest to be paid for the delayed refund. The refund in consequence of this direction shall also be considered for payment of interest as per the applicable law. - Appeal allowed by way of remand - Service Tax Appeal No. 422 of 2012 (SM) - Final Order No. 51863/2016 - Dated:- 23-5-2016 - SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Anil Sood, Advocate For the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of applicability of the Export of Service Rules, 2005, which are in the form of an exemption notification. For the sake of clarity, it is further stated that the introduction of Section 66A is also of no help to the appellant. Section 66A, readwith the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, specifies the conditions wherein the services, provided by the service providers situated outside India to the recipient of services located in India, will be taxable in the hands of the recipient of services. In the instant case, the service provider is located in India and the recipient of service is located outside India and hence there is no application of the Section 66A, readwith the Taxation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e admitted fact is that there is no taxable service rendered by the appellant in the taxable territory of India. The services, if any, rendered by the appellant were consumed by the company in UAE. The tax paid by the appellant is apparently not attributable to any taxable activity as held in the impugned order. If that be so, irrespective of the manner of claim by the appellant, they are entitled for return of money. This aspect requires a fresh consideration by the Original Authority who after giving adequate opportunity to the appellant will decide the case afresh on the eligibility of the appellant for return of their amount paid to the Government in view of the finding of the first Appellate Authority. At this juncture, learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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