TaxTMI 
TaxTMI 
2017 (4) TMI 1084
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....ida. 2. The issue in this appeal is regarding disallowance in part of the claim under Notification No.12/2005-ST being rebate claimed for Service Tax paid on input services utilized in the activity of export of services. 3. The brief facts of the case are that the appellant is a STPI unit engaged in rending services under the category of Online Information and Database Access or Retrieval services as defined under Section 65 (105) (zg) of the Finance Act. The appellant exports 100% of their services and also receives several input services on which they pay service tax and/or utilized in the course of their activity of providing export of service. The appellant filed periodical claims for refund as follows:- Sl. No. Appeal N....
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....vant date for determining the eligibility of the Refund." 5. The learned Counsel urges that this observation of learned Commissioner (Appeals) is in conflict with the condition of export, as defined in Rule 3 of Export of Service Rules, 2005, and also clause 2 (a) of the Notification No. 12/2005 provides that the taxable services have been exported in terms of Rule 3 of the export of Service Rules. We notice that two conditions have been prescribed for satisfaction of Export of Service. First, being remittance for service of India and its receipts by receiver of services abroad and secondly, remittance must have been received in convertible foreign exchange in India. Accordingly, we find that the learned Commissioner erred in computing the....
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....s had subsequently been registered and recognized for the appellant, and also relying on the ruling of Hon'ble Karnataka High Court in the case of mPortal India Private Ltd (supra), I allow this ground also, in favour of the appellant. 9. The third issue relates to denial of input credit for the purpose of refund/rebate on the Rent-a-cab Operator Service received amounting to Rs. 21,488/-. The learned Counsel explains that, demonstrating from the copy of bill that the said services are received for transport of the employees for holding conference outside the office at club side or resort. She further emphasizes that as the holding of the business conference and/or training program is part of the business activity which improve....