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2017 (3) TMI 69 - AT - Service TaxRefund claim - denial on account of nexus and that no export has taken place from the Gurgaon unit (branch office), as such, no refund was allowed on input services availed at Gurgaon unit - Held that: - the appellant has been raising the export invoices only at Bangalore unit as it has a centralized accounting and billing system in force and the same is permissible u/r 4 of the Service Tax Rules, 1994 - Further in the SOFTEX return, only export of software services is disclosed, as the Bangalore unit is registered as a software technology park of India. The BAS provided from Gurgaon unit is not disclosed in the monthly SOFTEX filed with the STPI as the Gurgaon unit is not registered with Software Technology Park. Therefore, only on this ground the refund is wrongly rejected. As far as lack of nexus with regard to the input service viz., parking and cafeteria rent; building maintenance and housekeeping; book keeping; financial services; internet and telephone services, all these services are necessary for running of the business and are held to be input services - these input services fall in the definition of input service and the appellants are entitled to refund of the same. Appeal remanded with a direction to the original authority to consider all the documents which may be produced by the appellant in proof of export of service from their Gurgaon unit - appeal allowed by way of remand.
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