CST Vs. CANI MERCHANDISING PVT. LTD.

JUDGEMENT

(1.) HEARD both sides.

(2.) Revenue filed this appeal against the impugned order whereby rebate in respect of claim in respect of export of service under Rule 3 of Export of Service Rules, 2005 was allowed.

(3.) BRIEF facts of the case are that the respondents are registered with the Service Tax authorities as provider of business auxiliary services. The respondents filed a rebate claim in respect of service tax paid on the ground that the service was delivered outside India, therefore, service is to be treated as export of service. The adjudicating authority rejected the claim and the Commissioner (Appeals) in the impugned order held that the respondents are liable for service tax as service provider, however, they are entitled for rebate under Rule 5 of Export of Service Rules, 2005.