2015 (5) TMI 176

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....<br>P. R. Chandrasekharan, Member (T),J. For the Appellant : Shri Abhishek A Rastogi, CA For the Respondent : Shri B Kumar Iyer, Supdt. (AR) ORDER Per: P R Chandrasekharan: These appeals are filed by the department against Order-in-Appeal No.192 to 195/BPS/MUM/2013 dated 22/05/2013 passed by Commissioner of Central, Excise & Service Tax (Appeals), Mumbai-IV. The early hearing applic....

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....ce cannot be treated as export prior to 28/02/2010. However, there is no dispute that the service recipient is situated abroad and payment for the services rendered is received in convertible foreign exchange. 3. The learned Assistant Commissioner (AR) appearing for the revenue reiterates the ground urged in the appeal memorandum and prays for setting aside the impugned order. 4. The learned....

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....eived in convertible foreign exchange, it would satisfy the definition of export and therefore, in the absence of any dispute relating to the situs of the service recipient and the receipt of consideration in convertible foreign exchange, the contention of the respondent that the transaction is one of exports has to be upheld. Therefore, the lower appellate authority is right in holding that the a....