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2018 (6) TMI 796 - CESTAT MUMBAIRefund claim - Services rendered outside India - Place of Provision of Services Rules - rejection on the ground that since M/s Holtech International has taken registration on 02/07/2015 at Wakad, Pune, hence as per definition of service recipient in Rule 2 (i) of PPS Rules, the location of service recipient is premises for which such registration has been obtained i.e India - Rule 6 A of Service Tax Rules - Held that:- The office of M/s Holtech International situated in USA is different establishment from its project office in India - In the present case it is the US establishment of M/s Holtech International, USA who has availed the services from the Appellant and therefore the services rendered by Appellant would clearly fall under the category of Export of Service in terms of Rule 6 A of Service Tax Rules, thereby making them eligible for refund claimed by them - appeal allowed - decided in favor of appellant.
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