2013 (4) TMI 239

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.... [Order]. -  In both the appeals the issue involved is same and the refund claim is related to two different periods. Hence both the appeals are taken together and a common order is passed. 2. The appellant is registered as service provider for Business Support Service. Appellant is not providing any service in DTA and all the services are exported only. Appellant filed two refund cla....

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.... the appellant that no doubt the amount has been paid to the appellant in Indian currency only. However, according to the RBI instructions no Indian firm can be paid in foreign currency in India. He relied upon a certificate issued by ICICI Bank (their banker) who has stated that they had collected the amount on behalf of the appellant from a Canadian firm to whom the services were exported. The c....

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....5. As regards the third ground that appellant has not maintained proper accounts, a statement showing details maintained in computer was produced. From the statement it is seen that the account maintained in computer contains all the details which are required for verifying the type of service received, the amount of consideration paid, Service tax payable and paid, date of payment of Service....