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TMI Blog2008 (1) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... (T) [Order Per Dr. S. L. Peeran, Member (J)]- 1. This appeal arises from Order-in-Appeal No.84/2007 CE dated 29.5.2005 by which Service Tax has been confirmed on the appellants on the ground that they had provided "Courier Agency Service" partly outside India and the same is liable for Service Tax. The period in question is 15.3.2005 to 15.6.2005. The appellant's plea was that as the services were performed partly outside India and they are required to be treated as export. This plea has not been accepted by the Commissioner (A) despite the clarification issued by CBEC by F. No.341/43/96-TRU dated 31.10.1996. The Commissioner (A) has held that the assessee has not received payment for such services provided in convertible foreign exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o taxable services specified in sub-clauses (d), (p), (q), (v) and (zzq) of clause (105) of Section 65 of the Act, such taxable services as are provided in relation to an immovable property which is situated outside India; (2) in relation to taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w), (x), (y), (z), (zb), (zc), (zi), (zj),...........(zzx) and (zzy) of Clause (105) of Section 65 of the Act, such services are as performed outside India : Provided that is such a taxable service is partly performed outside India, it shall be considered to have been performed outside India. (3) In relation to taxable services other than, (i) The taxable services specified in sub-clauses (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice and courier agency rendering taxable service is entitled to Cenvat credit on the duty paid on motor vehicles. The Adjudicating Authority cannot go simply by the clarification of the Ministry, which is contrary to law. Ministry's clarification ignores Rule 3(2), according to which when a service is partially performed outside India, it will be deemed to be performed outside India. The fact that the service provider and service receipt are in India is not relevant while considering whether there is export of service in the light of the deeming provision in Rule 3(2). All the other points, such as contractual relationship between service provider and service recipient, the status of the person receiving the courier, the fact that transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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