9911796707
TMI Blog2025 (1) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... m) of the Finance Act, 1994 - rebate under N/N. 11/2005-ST dated 19.04.2005 - HELD THAT:- It is noted that sub-rule (2) of Rule 3 of Export of Services Rules has laid down a condition that unless a payment is received in convertible foreign exchange, the service is not treated as export. Further, there is one more condition of provision of export of service and that is specified for various servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Commissioner, Authorised Representative for Respondent ORDER Brief facts of the case are that the appellant was providing investment advisory services to a company in the United Kingdom. The said services fell under the category of banking and other financial services classifiable under Section 65(105)(zm) of Finance Act, 1994. Appellant provided the said services from April 2012 to June 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, therefore, the order sanctioning rebate was set aside. Aggrieved by the said order, the appellant is before this Tribunal. 2. Heard the learned counsel for the appellant. Learned counsel for the appellant has submitted that as per clause (2)(a) of the said notification, to be eligible to get rebate, the export should be effected in terms of Rule 3 of Export of Services Rules, 2005. Rule 3(1)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He has relied on the decision of this Tribunal in the case of Gartner India Research and Advisory Services P. Ltd. vs. Commissioner of CGST, Mumbai East reported at 2023 (4) TMI 215 - CESTAT Mumbai. 3. Heard the learned AR. Learned AR has submitted that sub-rule (2) of Rule 3 of Export of Services Rules explicitly states that the provision of taxable service can be treated as export only when th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a recipient located outside India. In the present case the invoice is raised on 29.06.2012 which is the date prior to the date on which Notification No. 11/2005-ST was rescinded. We, therefore, hold that the order passed by the original authority allowing refund was in accordance with law. We, therefore, set aside the impugned order passed by Commissioner (Appeals) and restore the order-in-origi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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