2015 (12) TMI 1010

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.... : Shri L.S. Karthikeyan, Advocate, V. Lakshmikumaran & V. Sridharan For the Respondent : Shri S. Ilangovan, Asst. Commissioner(AR) ORDER Per : B.S.V.MURTHY Appellant is a 100% EOU registered under STPI scheme. They registered for providing Information Technology Software Service(ITSS), Business Auxiliary Service(BAS) and Business Support Services(BSS). The services are exported to DST....

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....aid on management, maintenance and repair service received by them under reverse charge mechanism. The total turnover of the appellant during the material period was Rs. 19,40,31,076/- and they did not have any domestic turnover. Therefore the appellants total turnover should have been taken as equal to the export turnover and they had declared only this turnover. Inclusion of amount of service c....

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....ll not be treated as output services for the purpose of availing credit of duty of excise paid on any input or service tax paid on any input services under CENVAT Credit Rules, 2004. The bar imposed for availing credit would clearly show that the treatment of the service received as output service is only for the purpose of payment of service tax by the receiver and no other purpose. In view of....