2018 (2) TMI 829

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....dent ORDER Per: Bench The brief facts are that appellant is registered with Service Tax Department under the category of consulting engineer service. The appellant was engaged in providing services namely feasibility of study, pre-design services, project, basic design, construction supervision and project management. The said services were provided to EBENE Cyber city, Mauritius and at Hassama....

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....t and the professional fees, though received in Indian currency, is not liable to levy of service tax being export of services. He relied upon the judgment in the case of Indian National Shipowners' Association rendered by Hon'ble High Court of Bombay reported in 2009 (14) STR 289 (Bom.) and as upheld by the Hon'ble Apex Court reported in 2010 (17) STR J57 (SC). It was also argued that....