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2017 (10) TMI 806 - AT - Service TaxRefund of unutilized CENVAT credit - Export of services - Rule 5 read with N/N. 27/2012 - POPOS Rules - Rule 8 of Place of Provision Rules, 2012 - case of Revenue is that Appellant is rendering marketing / technical support services falling under BAS to their parent company in Singapore wherein the actual service recipients are those availing services from the appellant, viz. the Indian client companies of the foreign parent company and therefore in terms of Rule 8 of Place of Provision Rules, 2012, services are provided in India - Held that: - as per the agreement also appellant is engaged in providing project support services, consulting services, marketing on product, technical support services etc. to the foreign company. The learned Commissioner has also come to the conclusion on the basis of the relevant documents available on record that such services are rendered to the group company located outside India and the payment of such services is received by the appellant in convertible foreign exchange - refund allowed. Intermediary services - W.e.f. 01/07/2012, in case of intermediary service defined under Rule 9 of Place of Provision Rules, 2012, the services are rendered in India - Held that: - the findings of both the authorities that the services rendered by the appellant fall under the definition of intermediary under Rule 2(f) of the Place of Provisions of Service Rules, 2012 and in terms of Rule 9 of the Place of Provision of Service Rules, 2012 specified vide Notification No.28/2012 dt. 20/06/2012 which is effective from 01/07/2012 in the case of intermediary service, place of provision of services shall be the location of the service provider and therefore the services rendered by the appellant cannot be treated as export of services in terms of Rule 3 of the Export of Service Rules, 2012. More so, condition No.(d) laid down in Rule 6(9) of the Service Tax Rules are not satisified - there is no infirmity in the impugned order. Appeal allowed in part.
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