2007 (12) TMI 47

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....itself can be finally disposed of at this stage in view of the clear provisions of law cited before me by learned Counsel as also a decision of this Tribunal on the same issue. Accordingly, after dispensing with pre-deposit, I take up the appeal for disposal. 2. The appellants are a 'courier agency' as defined under Section 65 (33) of the Finance Act, 1994. During the period from 15-3-2005 to 1....

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....ame into force. Rule 3 of the said Rules, as originally enacted, reads as under:  "The export of taxable services shall mean,—       (1) ……….       (2) in relation to taxable services, specified in sub-clauses (a), (f),…of clause (105) of Section 65 of the Act, such services as are performed outside India: Provided that i....

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....deration for international courier service which necessarily involved export of service. A part of that service was performed within India and the rest outside. On these facts, the appellants were entitled to exemption from payment of service tax in terms of Rule 4 of Export of Services Rules, 2005, which provision reads thus:  "Any service which is taxable under clause (105) of Section 65....