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TMI Blog2015 (10) TMI 2735X X X X Extracts X X X X X X X X Extracts X X X X ..... vided by them constitute Export of Services and two conditions of export specified in Rule 3(2) of the Export of Services Rule, 2005 are met. These two conditions are that (i) services should be used outside India and (ii) payment of such services should be received by the Service Provider in convertible foreign exchange - Also, Circular No. 111/5 /2009-ST dated 24/2/2009, clarifies at Sr. No. (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial) Shri. A.K. Goswami, Additional Dy. Commissioner (A.R.) for the Appellants JUDGEMENT Per : P.S. Pruthi This appeal arises from Order-in-Original dated 8/12/2010 passed by the Commissioner of Service Tax, Mumbai-II, dropping the demand against respondent for the April, 2008 to March, 2009. 2. During the audit of the appellant s record, it was notice that they are receivin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Appeal. 5. We are in full agreement with order of the Commissioner wherein after analyzing the services provided, he has came to the conclusion that both conditions of Export of Services are satisfied. He has also relied on clarification issued by the Ministry vide Circular No. 111/5 /2009-ST dated 24/2/2009. The said circular clarifies at Sr. No. (iii) that taxable services shall be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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