TMI Blog2017 (5) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... nto with the holding company, who is located abroad and that the benefit of the services provided by the respondent have been availed and consumed by such company located outside India - thus, such services should fall u/r 3(1)(iii) of the Export Service Rule, 2005 - demand set aside - appeal dismissed - decided against Revenue. - Service Tax Appeal No. ST/1755/2012-ST [DB] - Final Order No. 5267 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rized under Rule 3(1)(iii) of Export of Service Rule, 2005. However, the department objected to such view of the appellant and initiated show cause proceedings, seeking recovery of the service tax amount. The show cause notices were adjudicated vide the impugned order dated 16.01.2012 wherein, proposals made therein were dropped, holding that the services rendered by the appellant are categorized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the beneficiary, of the services provided by the respondent, is its holding company, who is located outside India, even if certain activities under taken in India, do not by itself make the services rendered in India. To support the stand that the services provided by the respondent are to be categorized export of services, ld. Advocate has relied on the decision of this Tribunal in the case of Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule, 2005. The position of law with regard to consideration of the services as export of service is no more res-Integra in view of the decisions cited by the ld. Advocate for the appellant. 8. In view of above, we do not find any infirmity in the impugned order passed by the adjudicated authority. Accordingly, the appeal filed by the Revenue is dismissed. (Pronounced in the open court on 31/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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