TaxTMI 
TaxTMI 
2007 (12) TMI 47
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 15-6-2005, they had collected a gross....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es, as originally enacted, reads as under: "The export of taxable services shall mean,— (1) ……….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 if such a taxable service is partly performed o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly 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 of the Act, may be exported without payment of service tax.....