2019 (7) TMI 916

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....ntendent (AR) For the Respondent ORDER PER: C. J. MATHEW Impugned before us is the order-in-appeal no.70/2010 dated 16th February 2010 of Commissioner of Service tax (Appeals-II), Bangalore which has upheld the order of the original authority holding that the appellant was not entitled to rebate claimed by them on exports of services effected to M/s Applied Materials Inc., USA in terms of notif....

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....e. 4. On a perusal of the show-cause notice dated 26th December 2008, which culminated in order-in-original that was impugned in the proceedings leading to the order now challenged before us, we take note that the Deputy Commissioner of Service Tax, Bangalore had after, scrutiny of the rebate claim, sought nine documents and details while requiring them to show cause against the rejection of the ....

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....ce of business in USA to provide the services mentioned supra. Applied Material, SA sells equipment to its customers in India among others, the customers units located in a Special Economic Zone established in India. In terms of the agreement, Applied Materials India, having its branch at Noida undertakes the said activities on behalf of Applied Material, USA. As per the registration obtained unde....

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....khs Thirty Seven Thousand Eight Hundred Thirty Seven Only)." 4. In so doing and rendering a finding that the activity of the appellant does not constitute exports, the adjudicating authority has, doubtlessly, travelled beyond the scope of the show-cause notice. The appellant has not been placed on notice of the intent of the service tax authorities to reject their claim for rebate on the ground o....