2008 (3) TMI 76

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..... bate in respect of claim in respect of export of service under Rule 3 of Export of Services Rules, 2005 was allowed. 3. Brief facts of the case are that the respondents are registered with the Service Tax authorities as provider of business auxiliary services. The respondents filed a rebate claim in respect of service tax paid on the ground that the service was delivered outside India, therefore, .....

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..... he Revenue is that the appellants are provider of auxiliary services and this service cannot be treated as export of service as provided sunder Export of Services Rules, 2005. Revenue's contention is that as per scope of export of service such service is delivered outside India and used outside India and payment received in convertible foreign exchange. In the present case service is not provided .....

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..... f any, and fulfilment of such procedure, as may be specified in the notification. During the relevant period provisions of Rule 3(2)(a) of the Export of Services Rules, 2005 provides that any taxable service specified hi sub-rule (1) shall be treated as export of service when the following conditions are satisfied, namely :- (a) such service is delivered outside India and used outside India; and .....

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