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TMI Blog2018 (4) TMI 1583X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- The Commissioner (Appeals) observed that in CCE vs. Aam Services India Pvt. Ltd. [2016 (3) TMI 1049 - CESTAT MUMBAI], the Hon ble Tribunal held that when entire turnover is exported and no other service is provided in domestic tariff area, hence export turnover will be equal to total turnover - the Revenue is silent upon the issue having been decided by the Tribunal in Aam Services India Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 1994. The adjudicating authority admitted that the party provided services for ₹ 9,81,08,841/- but realized ₹ 1,70,97,480/- in convertible foreign exchange and held that the differential amount of ₹ 8,10,11,361/- falls under 'other services'. It is clear that 'all other services' in 'Total turnover' means all services other than export services. The refund sanction authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 60 (Tribunal- Mumbai)], the Hon'ble Tribunal held that when entire turnover is exported and no other service is provided in domestic tariff area, hence 'export turnover ' will be equal to 'total turnover'. 4. In view of the above judgement, the Commissioner (Appeals) held that the value of exempted services and taxable services provided in the taxable territory is NIL. Accordingly, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d decision including the decision in the case of Aam Services India Pvt. Ltd (supra) were considered. Accordingly, the Commissioner (Appeals) has held in favour of the assessee. I find that inasmuch as the issue stands decided by the various decisions referred to in the impugned order, which have not been distinguished by the Revenue in their memo of appeal and the applicability of the same has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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