2014 (8) TMI 981

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....cate, for the Appellant. Shri R. Gurunathan, AR, for the Respondent. ORDER Appellant, a Chartered Accountant firm, was given a portion of the work taken on contract by M/s. Deloitte Haskins & Sells (hereinafter referred to as 'DHS' for short) for distribution of service, statutory audit, annual audit to various foreign clients of DHS, etc. The appellant performs the same work and hands ov....

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....ect of these invoices, the services rendered by the appellant have to be considered as exported since Export of Service Rules had not come into the statute at that time and therefore, there is no statutory requirement that the consideration should be received in foreign exchange. In respect of the remaining four invoices, he has taken a view that Export of Service Rules, 2005, cover the case of th....

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....ted. Only some portion of the work has been given and the name of the foreign client is available and the invoices of DHS have been produced which show that DHS has received consideration in foreign exchange and service rendered by the appellant was part of the services rendered by DHS to the foreign client. Therefore, prima facie, we find that the Board's Circular may be applicable and the appell....