" IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 Service Tax Appeal No. 75580 of 2024 (Arising out of Order-in-Appeal No. 224/ST-Kol/ST/Kol-South/2023-24 dated 18.12.2023 passed by the Commissioner of C.G.S.T. & C.X., Kolkata Appeals-I Commissionerate, G.S.T. Bhawan, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107) APPEARANCE: Shri Abhijit Khasnobis, Cost Accountant / Representative of the Appellant Shri S.K. Singh, Authorized Representative, for the Respondent CORAM: HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) FINAL ORDER NO. 77384 / 2025 DATE OF HEARING / DECISION: 10.09.2025 ORDER: This appeal has been filed challenging the Order-in-Appeal No. 224/ST-Kol/ST/Kol-South/2023- 24 dated 18.12.2023 passed by the Commissioner of C.G.S.T. & C.X., Kolkata Appeals-I Commissionerate, G.S.T. Bhawan, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107. 2. The facts of the case are that M/s. Advensoft Consultants Private Limited, 315B/E/7, U.N. Banerjee Road, Kolkata – 700 060 (hereinafter referred to as the “appellant”) is an exporter of M/s. Advensoft Consultants Private Limited 315B/E/7, U.N. Banerjee Road, Kolkata – 700 060 : Appellant VERSUS Commissioner of C.G.S.T. and Central Excise Kolkata South Commissionerate, 180, Rajdanga Main Road, Shantipally, G.S.T. Bhawan, 3rd Floor, Kolkata – 700 107 : Respondent Page 2 of 4 Appeal No.: ST/75580/2024-SM software services. During the Financial Years 2015-16 and 2016-17, the appellant reported receipt of taxable services amounting to Rs.51,06,630/- in their Income Tax Returns. The appellant claims that the entire services rendered by them are exempted as there is no Service Tax liability arising in respect of export of services. 3. At the time of personal hearing before the ld. original adjudicating authority and the ld. appellate authority, the appellant produced evidence regarding receipt from the said services in foreign exchange amounting to Rs.41,74,000/-. 4. The Ld. Representative of the appellant appearing before me has submitted that they have received the entire amount of Rs.51,06,630/- in foreign exchange and have submitted evidence in respect of such receipts. Accordingly, the appellant contends that no Service Tax is payable by them and accordingly, prays for setting aside the order confirming the demands. 5. The Ld. Authorized Representative of the Revenue submitted that the appellant has not submitted all these documents evidencing receipt for export of services in foreign exchange before the lower authorities. Therefore, he prayed that the matter be remanded to the adjudicating authority for verification of the correctness of the claim made by the appellant. 6. Heard both sides and perused the appeal records. Page 3 of 4 Appeal No.: ST/75580/2024-SM 7. I find that the appellant has claimed export of services amounting to Rs.51,06,630/- during the Financial Years 2015-16 and 2016-17. From the impugned order, I find that the ld. appellate authority has recorded the receipt amounting to Rs.41,74,000/- in foreign exchange and allowed the benefit of exemption in respect of export of services to this extent. However, the appellant has now submitted that they have received the entire amount of Rs.51,06,630/- in foreign exchange and hence, contends that the entire amount ought to have been exempted and there shall be no demand liable to be confirmed against them. I also find that the appellant have submitted various documents evidencing receipt in respect of such taxable services in foreign exchange for the Financial Years 2015-16 and 2016-17. The correctness of the claim made by the appellant however needs to be verified. If the appellant has received the entire amount of Rs.51,06,630/- in foreign exchange, then there shall be no liability of Service Tax on the appellant. 7.1. In view of the above, I set aside the impugned order and remand the matter back to the adjudicating authority for the purpose of verification of the claim made by the appellant that they have received the entire amount of Rs.51,06,630/- in foreign exchange during the Financial Years 2015-16 and 2016-17. Accordingly, the demand of Service Tax confirmed in the impugned order is set aside and the matter stands remanded to the adjudicating authority for ascertaining the correctness of the claim made by the appellant, as discussed hereinabove. Page 4 of 4 Appeal No.: ST/75580/2024-SM 8. The appeal is disposed of by way of remand. (Dictated and pronounced in the open court) (K. ANPAZHAKAN) MEMBER (TECHNICAL) Sdd Sd/- "