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2019 (2) TMI 384 - CESTAT MUMBAIRefund claim - export of services - services rendered to M/s SurePrep LLC, USA for preparation of Income Tax Returns of the USA clients - Place of Provision of Service Rules, 2012 - Held that:- the services provided by the appellant fall under Rule 3 of the Place of Provision of Service Rules, 2012 and not under Rule 4 of the Place of Provision of Service Rules, 2012. Besides, I also find that the Department has allowed refund claims for the earlier and subsequent period, hence denying the claim for the impugned period without change in circumstances, in my opinion, is devoid of merit and accordingly, the impugned order deserves to be set aside - Appeal allowed - decided in the favor of the assessee.
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