Indirect foreign currency receipt sufficient to regard service as exported

CESTAT, New Delhi Bench National Engineering Industries Ltd. v/s. Commissioner of Central Excise, Jaipur Final Order No. ST/456 of 2011 Appeal No. ST/598 of 2007-CU[DB] July 26, 2011 ORDER D.N. Panda, Judicial Member The short question involved in this case is whether the service provider appellant in India getting rupee value being equivalent of commission amount of 5% in US$ shall be liable to service tax on the allegation of non-fulfilment of condition of Rule 3(1)(3) of Export Service Rules, 2005. The learned Appellate Authority was of the view that the appellant did not f...