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2019 (5) TMI 1351 - CESTAT CHANDIGARHRefund of unutilized CENVAT Credit - intermediary service or not - export of services - sole allegation of the Revenue is that the respondent provided intermediary service, therefore the benefit of export services is not available to them - HELD THAT:- The activity of computer networking is networking service which is an application running at the network application layer and above, that provides data storage, manipulation, presentation, communication or other capability which is often implemented using a client-server or peer-to-architecture based on application layer network protocols. There is no arrangement or facilitation of the main service between two parties by a third person under the category of computer networking services. The activity of the appellant is routine back office process out sourcings activities and are completely based on instructions/guidelines provided by ENSIL/AEs in this regard. The Revenue has not produced any evidence as to why providing of back office process outsourcing should be treated as intermediary - the respondent is not providing any intermediary service, therefore, no service tax is payable by the respondent. Appeal dismissed - decided against Revenue.
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