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TMI Blog2019 (6) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... hat this was because the income for the services which were rendered were received during the next financial year in some cases. The demand raised in the Show Cause Notice alleging that the remuneration for the IPR Services were not received in foreign currency unsustainable and unsubstantiated. Appeal dismissed - decided against Revenue. - Service Tax Appeal No. 335 of 2012 - FINAL ORDER NO. 40854 / 2019 - Dated:- 14-6-2019 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) APPEARANCE: Shri. K. Veerabhadra Reddy, Authorized Representative for the Appellant Shri. Santhana Gopalan D., Advocate for the Respondent PER : P. VENKATA SUBBA RAO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nerate whereas the one at Irungattukottai was registered with the Chennai-IV Commissionerate. The entire R D activities were provided during the relevant period from their R D Lab located in Irungattukottai and not from Alathur. Therefore, the unit from where the services were provided was a separate registrant of Service Tax and the services have been provided from such unit which falls under the jurisdiction of the Chennai-IV Commissionerate. Therefore, the Chennai-III Commissionerate had acted without jurisdiction and therefore, the order is without authority. 4.2 On this point, the Ld. Counsel for the respondent fully agrees with the Departmental Representative that the Order-in-Original was issued without jurisdiction. He furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rights Services on which they had not discharged the Service Tax. The respondent-assessee s case is that they had rendered these services to clients outside India and hence, they amount to Export of Services which are exempt. The Show Cause Notice observed that the assessee has not proved that they had received the payment for the services in convertible foreign currency. The Adjudicating Authority, in the impugned order, observed that the assessee produced a Chartered Accountant s certificate certifying that the amount has been received in foreign currency. Thereafter, the Department referred the matter to Director (Cost) who confirmed the receipt of foreign exchange, but was unable to link it to the exports item wise. The assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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