2014 (1) TMI 665

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....e Respondent: Ms. Sabrina Cano, Superintendent(AR) ORDER Per: P.G. Chacko This application filed by the appellant seeks waiver and stay. The impugned demand is on 'management, maintenance or repair service' provided by the appellant to marine vessels owned by foreign companies during the period 2005-06 to 2009-10. The appellant provided the above service from their SEZ unit. They repaired....

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....ntenance was enjoyed by the service recipient only when the vessels were in voyage. However, an amendment to the Export of Service Rules w.e.f. 27/02/2010 is found to be adverse to the appellant inasmuch as, as per this amendment, the service, to be held to have been exported, should have been performed outside India. In the present case, admittedly, the service was performed within India and henc....