2009 (3) TMI 437

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....NA WADHWA, JUDICIAL MEMBER AND B.S.V. MURTHY, TECHNICAL MEMBER S.J. Vyas for the Appellant. Ms. M.I.J. Micheal for the Respondent. ORDER Archana Wadhwa, Judicial Member - After hearing both the sides, we find that Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him vide which the applicant/appellant was directed to deposit 50 per cent of th....

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....ot repatriated, the production of positive evidence is not possible. There is no evidence produced by the revenue to the contrary. The appellants have sworn on affidavit that the amount was not repatriated. As regards the period after 15-3-2005, ld. Advocate submits that such services would fall under the category of Export Services and in terms of Export of Services Rules, 2005, no tax is liab....