2008 (6) TMI 47

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....008 dt. 6.6.2008 certified on 17.6.2008 in Application No. ST/Stay/18/2008 and Appeal No. ST/25/2008) Smt. Dhan Madhri, Adv. for the Appellant. Shri M.K.A.K. Mohiddin, JDR for the Respondent. [Order per P. Karthikeyan Member (Technical)] - This is an application filed by M/s U. B. Xpress (South) (P) Ltd for waiver of predeposit and stay of recovery of a demand of service tax of Rs. 1,37,9....

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....very of articles and documents abroad could not be held to be service partly rendered in India and partly abroad. Therefore tax had to be paid on what the appellant describes as international courier service. 3. The Ld. Counsel for the appellants submits that as per Rule 3 of Export of Services Rules, 2005, as it existed at the material time, export of taxable service meant, among others, 'Cour....

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.... period 15.03.05 to 15.06.05, on the ground that Rule 4 of Export of Services Rules, 2005, allowed export of services without payment of service tax. Prior to 16.6.05, there was no requirement that consideration for export of services should be received in convertible foreign exchange for claiming the exemption under Rule 4. In the final order cited by the Ld. Counsel, the Tribunal had relied on a....

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....in sub-clauses (a), (f), (h)………….of clause (105) of Section 65 of the Act such services as are performed outside India; provided that if such taxable service is partly performed outside India, it shall be considered to have been performed outside India; 3…………………….." From these statutory provisions, it is obvious that the appellants were not liable to pay service tax o....