9911796707
TMI Blog2018 (10) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The appellant provides end to end web solutions to their customers and their activities are classifiable under taxable category of 'Information Technology Software Service'. During the period in dispute i.e. April 2011 to September 2011, the appellant has undertaken the activity of development of websites and other information technology services for various clients located within India as well as abroad. For the services rendered abroad, the appellant received the consideration in foreign currency in terms of Rule 4 of Export of Service Rules and some of the services were exported without payment of service tax. The service tax on the domestic services was paid by debiting the cenvat credit account. The appellant exported some of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed without appreciating the factual and legal position in proper perspective. He further submitted that both the authorities have rejected the claim on the ground that in the ST-3 returns, the appellant have not mentioned the services exported on payment of service tax. To counter this, the appellant submitted that in the ST-3 return filed for the period April 2011 to September 2011, the gross amount received in money against the service provided was declared as Rs. 7,39,13,224/- (Rupees Seven Crore Thirty Nine Lakhs Thirteen Thousand Two Hundred and Twenty Four only) in which the appellants declared the amount of Rs. 4,27,68,892/- (Rupees Four Crores Twenty Seven Lakhs Sixty Eight Thousand Eight Hundred and Ninety Two only) as value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign exchange pertaining to the particular invoices were received and therefore the appellants have not satisfied the conditions under Notification. To counter this objection, the appellant submitted that there is no restriction under the Notification that service tax has to be paid at the time of provision of service. He further submitted that there is no condition neither under Rule 5 nor under Notification wherein it is stipulated that the service tax and cess has to be paid on the date on which invoices are raised for the services exported. The only criteria under Rule and the Notification is that service tax should have been paid on the services exported which has not been disputed in the present case that the appellant has paid th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has produced before me the ST-3 return for the period April 2011 to September 2011 wherein he has shown the value of Rs. 3,11,44,332/- (Rupees Three Crores Eleven Lakhs Forty Four Thousand Three Hundred and Thirty Two only) has been declared as taxable value for the said period. This includes the value of services provided to domestic customers as well as value of services provided to foreign customers on which service tax is paid. Therefore, the appellant has included the said service along with the value of service provided to the domestic customers and the learned counsel has submitted that he has already provided the value of service exported on which service tax was paid and the same comes to Rs. 1,95,50,854/- (Rupees One Crore Nin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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