2017 (5) TMI 887

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....pellant Shri JP Singh, DR for the Respondent ORDER Per Ashok K.Arya M/s Study Overseas Global (P) Ltd is in appeal against Order-In-Appeal number 132/2013 dated 6.6.2013 where under the rejection of refund claim of Rs. 15,66,153.00 filed by the appellant has been sustained. 2. The brief facts are that the appellant is engaged in promotion and marketing of universities located in Ind....

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.... section 65(104c) and taxable under section 65(105) (zzzq), and 'Commercial Training or Coaching Services' defined under section 65(26) and taxable under section 65(105) (zzc) of the Finance Act 1994, during the relevant period. The appellant also received CENVAT credit of services tax paid on input services, for which refund is claimed under notification number 5/2006-CE(NT). 5. The lower Auth....

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.... in convertible foreign currency. 7. It may be mentioned that CESTAT in case of Microsoft Corporation (I) (p) Ltd Vs Comm. Of S.T. 2014(36) S.T.R.766(Tri.-Del) inter alia observed as below: 54. ... (i) That the Business Auxiliary Services of promotion of market in India for foreign principal made in terms of agreement dated 1.7.2005 amount to Export of Services and the Hon'ble Supreme Cou....

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....dia Federation of Tax Practitioners [MANU/SC/3283/2007 : 2007 (7) S.T.R. 625 (S.C.)] as also the principles of destination based consumption tax were in the context of Constitutional Authority of levy of Service Tax on certain services and the issue of Export of Service in terms of Export of Services Rules was not the subject matter of said decision. The Export of Services Rules, 2005, being desti....