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2018 (11) TMI 840 - CESTAT NEW DELHIRefund claim - scope of taxable territory - place of provision of service - the services as rendered by the appellant to JAL has actually been rendered in the state of J&K - whether project to which the impugned services have been given by the appellant since lies in the State of J&K, the services provided are to be considered as being provided outside the taxable territory of India or within the taxable territory, for the Head Office of recipient being in taxable territory? Held that:- Place of Provision of a service shall be the location of recipient of service provided that in case the location of service recipient is not available in the ordinary course of business that the place of provision shall be the location of the provider of service. In the present case, service recipient is JAL Baglihar Hydro-electric Project which is in the State of J&K. According to this Rule the place of provision of service provided by the appellant is State of J&K. The Place of Provision of Service is J&K which, as discussed, is outside the taxable territory in accordance of Section 66B. The Department herein was not liable to charge the service tax qua the said provision of service. Since it was deposited by the appellant without having this understanding, the appellant is very much liable to get refund thereof. The adjudicating authority below is, therefore, opined to have committed an error while rejecting this claim. Appeal allowed - decided in favor of appellant.
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