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Case Law Details

Case Name : M/s Manglam Yarn Agencies Vs CCE, Jaipur- II (CESTAT Delhi)
Related Assessment Year :
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Export of service Rules, 2005 and which admittedly provides for exemption of service exported subject to the condition that the, payment for such service is received by the service provider in convertible foreign exchange.

Learned Adv fairly agrees that the payment has been received in Indian currency. As such, at this prima facie state, we are of view that the applicant has not been able to make out a good case so as to dispense with pre- deposit of the entire dues. We also note that the quantum

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0 Comments

  1. smahindra says:

    i am an agent for foreign companies ,i receive commission from these companies for my services to them .All payments are in USD or Euro.

    Do i come under service tax?please advise

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