2018 (10) TMI 640

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....gaged in providing internet and web solution. The appellant provides end to end web solutions to their customers and their activities are classifiable under taxable category of 'Information Technology Software Service'. During the period in dispute i.e. April 2011 to September 2011, the appellant has undertaken the activity of development of websites and other information technology services for various clients located within India as well as abroad. For the services rendered abroad, the appellant received the consideration in foreign currency in terms of Rule 4 of Export of Service Rules and some of the services were exported without payment of service tax. The service tax on the domestic services was paid by debiting the cenvat credit ....

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....ppeals) is not sustainable in law as the same has been passed without appreciating the factual and legal position in proper perspective. He further submitted that both the authorities have rejected the claim on the ground that in the ST-3 returns, the appellant have not mentioned the services exported on payment of service tax. To counter this, the appellant submitted that in the ST-3 return filed for the period April 2011 to September 2011, the gross amount received in money against the service provided was declared as Rs. 7,39,13,224/- (Rupees Seven Crore Thirty Nine Lakhs Thirteen Thousand Two Hundred and Twenty Four only) in which the appellants declared the amount of Rs. 4,27,68,892/- (Rupees Four Crores Twenty Seven Lakhs Sixty Eight ....

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.... was made by the appellant only after the payment in foreign exchange pertaining to the particular invoices were received and therefore the appellants have not satisfied the conditions under Notification. To counter this objection, the appellant submitted that there is no restriction under the Notification that service tax has to be paid at the time of provision of service. He further submitted that there is no condition neither under Rule 5 nor under Notification wherein it is stipulated that the service tax and cess has to be paid on the date on which invoices are raised for the services exported. The only criteria under Rule and the Notification is that service tax should have been paid on the services exported which has not been dispute....