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2015 (3) TMI 1104 - AT - Service TaxDenial of refund claim - export of service or not - Notification No.5/2006-CE(NT) read with Rule 5 of CENVAT Credit Rules - Accumulated CENVAT Credit - Held that:- as a result of providing of marketing and warranty support, the benefit of intermediate sales and benefit of sales goes to Sun Microsystems, Singapore and therefore it cannot be said that the service has not been exported at all. Commissioner has considered the provisions of Export of Services Rules and has held that the service has to be considered as performed in India, he has failed to take note of the fact that there is a specific provision in the Export of Services Rules providing that where a service is partly performed outside India and partly performed in India, it is considered as performed abroad. In this case, when marketing service is provided or warranty service is provided from India, the original request had gone to Sun Microsystems Singapore and or the appellant would have received the request as an agent to Sun Microsystems, Singapore and therefore it has to be held as partly performed in India and partly performed outside India. Therefore it has to be observed that appellant has rendered export of service. - Decided in favour fo assessee.
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