9911796707
TMI Blog2018 (7) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... /2006-ST dated 13/07/2006 - Held that:- The scope of work evidently indicates that the service to be rendered by the appellant are in the nature of filing of tax returns, and other representational services before various tax authorities. Such activities enjoy the benefit of exemption from payment of service tax under the N/N. 25/2006-ST dated 13/07/2006 - the appellant is entitled to the benefit the above exemption Notification. Appeal allowed in part and part matter on remand. - Appeal No. ST/53972/2014(DB) - ST/A/52217/2018-CU[DB] - Dated:- 6-6-2018 - Mr. V. PADMANABHAN, Member (Technical) And Ms. RACHNA GUPTA, Member (Judicial) Ms. Kannu Priya Bhargwa, Adv - for the appellant Sh. R K Majhi, DR for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant in convertible foreign currency and hence such transactions are to be considered as export of service since it satisfies all the conditions prescribed in Rule3(3) of the Export of Service Rules). However she submits that relevant proof of receipt of foreign exchange in the form of F.I.R.C.s could not be submitted before the Adjudicating Authority she submits copies of the relevant F.I.R.C.s before the Bench. 4. The Ld. Advocate further submits that the remaining demand amounting to ₹ 11,85,442 has also been upheld by the Adjudicating Authority under the same category of Management Consultancy Service. But she submits that the consideration for the above have been receipt by the appellant from various foreign custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Bench for verification. The requirement of Rule 3(3) of the Export of Service Goods is that the payment for the service is to be received in convertible currency. On the basis of the copies of F.I.R.C.s produced, we are of the view that the activity appears to be in the nature of export services. However before extending the benefit of export of services and setting aside the service tax demand in this regard, we direct the Adjudicating Authority to verify the F.I.R.C.s. To facilitate such verification, we remand the matter to the Adjudicating Authority who shall extend an opportunity to the appellant for producing the relevant documents for verification. 8. The rest of the demand amounting to about ₹ 11 lakh is claimed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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