2014 (12) TMI 206

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GEMENT Per: P S Pruthi: The respondent is engaged in rendering Business Auxiliary Service and filed a refund claim of Rs. 24,05,495/- on 27.10.2010 under notification no. 11/2005-ST dt.19.04.2005 which is issued under Rule 5 of the Export of Services Rules, 2005. They had exported Business Auxiliary Services and received foreign exchange under FIRC amounting to Rs. 24,05,495/-. According to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....elied on Rule 3 of the Export of Services Rules which says that the service will be treated as export of service if payment for such service is received by the service provider in convertible foreign exchange. 3. Heard both sides and considered the submissions. 4. I note that respondents have relied on Tribunal judgements in the case of Mahindra World City vs. Commissioner of Central Excise,....