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2019 (6) TMI 630 - CESTAT CHANDIGARHRefund claim of service tax paid - input services - Intermediary Services or not - HELD THAT:- The appellant is assisting or facilitating their principal to purchase goods from India. These services are purely between the appellant their principal and no third party is involved. Moreover, the appellant is providing only the said service which is in nature of Business Support Service and Business Auxiliary Service and the said service has been specifically excluded by the CBEC Education Guide of Taxation of Services - Admittedly, the activity undertaken by the appellant has specifically excluded from the intermediary service, in that circumstance, the refund claim filed by the appellant cannot be denied by holding that the appellant is providing intermediary service - refund allowed - appeal allowed - decided in favor of appellant.
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