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2019 (11) TMI 1514 - AT - Service TaxInformation technology software service - services procured from abroad - Reverse charge Mechanism - Taxable service or not - HELD THAT:- The issue decided in the case of Union of India v. Kansara Modler Ltd [2018 (8) TMI 1230 - RAJASTHAN HIGH COURT] where it was held that Appellant is a person liable to Service Tax. Once appellant is person liable to service tax, he becomes provider of taxable service under Rule 2(r) and consequently becomes output service provider under Rule 2(p) of the Cenvat Credit Rules. Revenue is also relying on Rule 5 of Taxation of Services (Provided from Outside India and Received in India) Rules. We find that Rule 5 refers to availing of Cenvat credit and not to utilization of credit. Appeal allowed - decided in favor of appellant.
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