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TMI Blog2016 (6) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices - consideration received in foreign currency in terms of Rule 4 of the Export of Service Rules, 2005 - Held that:- the impugned order is set aside and the matter is remanded back in terms of the remand order passed in favour of appellant for the refund appeals filed along with the present appeal by the appellant. - Appeal allowed by way of remand - ST/1993/2012-SM - Final Order No. 20321/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir parent company in USA as per their agreement entered into with parent company and all these support services are classifiable under the taxable service Support services of business or commerce . Since the services are exported outside India and the consideration is received in foreign currency, in terms of Rule 4 of the Export of Service Rules, 2005 the said services are exported without paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2010 April 2009 to Sept 2009 ₹ 1,81,156/- 3 18.05.2010 October 2009 to March 2010 ₹ 2,46,592/- 4 Total ₹ 7,66,708/- 2. The department directed the appellant to file all the above refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Commissioner dated 11.04.2012 but out of the 3 appeals 2 appeals numbering ST/1994 1995/2012 were disposed of by this Tribunal vide its Final Order No. 26765 26766/2013 dated 11.10.2013 vide which this Tribunal set aside the impugned order and remanded the matter for determination of the admissible refund amount and payment of the same to the appellant in accordance with law. In this reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the remand matter pertaining to 2 other appeals. The learned AR also accepted the stand of the appellant and prayed that this appeal should also be remanded on the same terms and conditions in which the other 2 appeals as stated supra have been remanded. Therefore in view of the above I set aside the impugned order dated 11.04.2012 passed by the Commissioner (Appeals) Mangalore and remand the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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