2018 (7) TMI 1372

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....ber (Technical) For The Appellant : Shri Mohammad Altaf, Assistant Commissioner (AR) For The Respondent : Shri S.D. Gaur, Consultant ORDER Per: Ashok Jindal Revenue is in appeal against the order dated 26.07.2013. 2. The brief facts of the case are that respondents were entered in an agreement with their foreign service receiver to provide services like Advice & Supervisory Funct....

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....order and allow the appeal. Aggrieved by the said order, revenue is in appeal before us. 3. Heard the parties and considered the submissions. 4. Considering the submissions, we find that in this case the invoice recipient is located outside India and all the services provided by the respondent had been given in Convertible Foreign Exchange. Moreover, the services of the respondent were advis....