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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
JYOTI BALASUNDARAM, J.
Commissioner of Central Excise, Puducherry -Appellant
Versus
Fairline Worldwide Express -Respondent
FINAL ORDER NO. 213/2010 APPEAL NO. S/284/2007
Decided On : 19-02-2010
Indira Sisupal
1. The issue for decision in this appeal is whether the respondents herein, who were rendering Courier Service outside India, are entitled to exemption from payment of service tax for services during the period 15-3-2005 to 15-6-2005.
2. The assessees have asked for a decision on merits and hence I heard learned DR and perused the records.
3. I find that one of the conditions necessary for treating such service as falling under the Export of Services Rules, 2005 is that payment for such service is received by the service provider on payment in convertible foreign exchange. In the present case, there is nothing on record to show that the payment was made to the assessees in convertible foreign exchange and the reference throughout is to payment in Indian currency. Thus the condition of Export of Services Rule itself does not stand satisfied and, therefore, the assessees cannot be held to be entitled to exemption from payment of service tax.
4. I, therefore, set aside the impugned order and allow the appeal.
