2016 (6) TMI 76

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....or the Respondent : Shri G.R. Singh, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The appellant is aggrieved from order dated 16/11/2011 of Commissioner (Appeals), Delhi  II. The brief facts leading to the present appeal is that the appellants are engaged in business of facilitating sale of coal for a UAE based company. They have arranged a client in Singapore for sal....

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....that the services provided in India (except in Jammu and Kashmir) are covered under the Service Tax net. In this case, the services have been performed in Singapore, hence there is no question of applicability of the Chapter V of the Finance Act 1994. Thus the services performed were not taxable and hence, there is no question of applicability of the Export of Service Rules, 2005, which are in the....

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....that they are eligible for return of the amount paid by them on either of the grounds, namely, that the amount paid by them is not at all payable as the services rendered by them is not taxable in terms of Finance Act, 1994 or even taxable the same is exported out of India, in this case the service recipient is in UAE. He further submitted that while the Original Authority rejected their claim on ....

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....mply held that the service, in question, is not taxable and, hence, there is no question of their export. There is no appeal by the Revenue against the impugned order. The admitted fact is that there is no taxable service rendered by the appellant in the taxable territory of India. The services, if any, rendered by the appellant were consumed by the company in UAE. The tax paid by the appellant is....