2014 (9) TMI 567

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....65/2014 and 217/2014. - -<br>Service Tax<br>S. C. Dharmadhikari And B. P. Colabawalla,JJ. For the Appellant : Mr. Vijay Kantharia with Mr. J. B. Mishra For the Respondent : Mr. V. Sridharan, Senior Advocate a/w Mr. Prakash Shah, Mr. Sandeep Sachdeva and Mr.Jas Sanghavi i/by PDS Legal JUDGMENT (Per S. C. Dharmadhikari, J.): 1. The Notices of Motion are filed for condonation of delay in fil....

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....7.02.2010 have been considered in view of the amended provisions. By Notification No.6/2010ST dated 27.02.2010, clause (a) of subrule (2) of Rule 3 of the Export of Service Rules, 2005 having been omitted the only condition required to be satisfied for terming the taxable service specified in sub rule (1) as export of service is payment. If the payment for such service is received by the service p....

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....as another stipulation, namely, "provided outside India". The entire clause (b) was, therefore, reading as "payment for such service provided outside India is received by the service provider in convertible foreign exchange". Now after omission of clause (a) completely even these words, namely, "provided outside India" have been omitted from clause (b). Therefore, clause (b) reads "payment for suc....