2025-VIL-1285-GUJ-ST
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SERVICE TAX High Court Cases

Service Tax - Export of Services - Refund claim on the ground that the service provided under the category of "consulting Engineers Services" was an export of services and not leviable to service tax under the Finance Act, 1994 as the services were consumed outside India - The Assistant Commissioner directed the appellant to file the refund claim duly completed in all respects. On appeal, the Commissioner (Appeals) rejected the appeal on the ground that the Assistant Commissioner's communication was only an interim and administrative communication and not an order - Dept case that since payment for said services has not been received in convertible foreign exchange as stipulated in Rule 3(2)(b) of Export of Services Rules, 2005, the condition required to be fulfilled for treating as export of services had not been fulfilled – HELD - The CESTAT held that since the services were rendered and consumed outside India, the service was beyond the taxable territory of India under the Finance Act, 1994. The Tribunal relied on the principles laid down by the Supreme Court in the case of Ishikawa-Ima- Harima Heavy Industries Ltd. that for offshore services, there should be a sufficient nexus between the rendition of services and the territorial limits of India. Thus, so far as the territorial jurisdiction is concerned, in wake of the fact that the appellant has provided services outside India, and which is not disputed, and his claim on service being outside taxable territory of India, coupled with the fact that the transaction in question was outside taxable territory of India, no substantial question of law worth the name emanates from the present Tax Appeal – The tax appeal stands rejected
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