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TMI Blog2019 (3) TMI 1880X X X X Extracts X X X X X X X X Extracts X X X X ..... Shatabdi Sen. ORDER The instant matters have been received by this Court as the revisional applications under Article 227 of the Constitution of India as ordered by a Division Bench of this Court vide an order dated 8th November, 2017. Since the matters are under Article 227 of the Constitution of India, in terms of the Civil Rules and Orders of this Court, they are required to be numbered as C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owned subsidiary of a Company registered outside India, had provided services to one Kobe Steel Limited, registered in the State of Japan. As a consequence whereof it has received in Foreign Exchange albeit in rupees as payment for such services. Service tax thereon was paid as advance payment tax to the Government by the revisionist. Since the service rendered was outside the shores of India and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It appears from the said Sun-Area Real Estate Private Limited (supra) judgment, that facts therein are very similar to the case of the revisionist. It was decided that inward remittance received by the applicant therein albeit in rupees, in fact, constituted Foreign Exchange within the meaning of Section 2 of Sub-section (n) of the Foreign Exchange Management Act, 1999. Despite the said judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k into the actual state of affairs and lis between the parties and can always mould reliefs in the interest of both the assessee as well as the Department. Hence, the applications have been taken up for hearing analogously. In those circumstances, this Court is of the view that the matter ought to be remanded back for consideration afresh before the Customs, Excise and Service Tax Appellate Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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