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TMI Blog2017 (3) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... sar Technologies Ltd. have also filed Cross Objection. 2. Learned AR argued that the refund under Rule 5 is sanctioned in terms of the formula prescribed as granted in the ratio of export turnover of the total turnover. In the instant case, M/s Zensar Technologies Ltd. (ZTL in short) provided services to foreign customer in the nature of offshore services and onsite services. The offshore service is provided from India whereas the onsite service is provided locally through the ZTL. M/s ZTL raised invoices for the entire value of the services and received payments in convertible foreign exchange for the entire contract value. It was therefore argued by the Revenue that the total turnover should include the value of offshore as well as onsit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onwards will not constitute to be export of service, hence the value of onsite service would not get included in the value of Export Turnover. It was argued that though these onsite services could not constitute export of service but they are the service provided by ZTL. Therefore, while considering the total turnover, the same need to be included. 3. Learned Counsel for the respondent ZTL relies on the impugned order and the argument made in the Cross Objection in support of the impugned order. 4. I have gone through the rival submissions. I find that the earlier decision of Tribunal dated 27.11.2015 was given for the period prior to 2012 when Rule 5 of the Cenvat Credit Rules were significantly different from that in the disputed period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t service. Explanation: For the purposes of this rule, the words "output service which is exported" means the output service exported in accordance with the Export of Services Rules, 2005." Rule 6A of the Service Tax Rules, 1994 defined export of service, which read as follows: - (1) The provision of any service provided or agreed to be provided shall be treated as export of service when, - (a) The provider of service is located in the taxable territory, (b) The recipient of the service is located outside India, (c) The service is not a service specified in the section 66D of the Act, (d) The place of provision of the service is outside India, (e) The payment for such services has been received by the provider of service in converti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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