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Indirect foreign currency receipt sufficient to regard service as exported
Case Law Details
- Case Name
- National Engineering Industries Ltd. Vs Commissioner of Central Excise, Jaipur (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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...
