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2018 (1) TMI 1175 - AT - Service TaxRefund of service tax - export of service - arrangement involved in the transfer of money from a customer located abroad to an Indian recipient - Held that: - The tax liability of such services has been a subject matter of various decisions by the Tribunal. Dealing with one of the agents of the appellant engaged in transfer of money from abroad to a person in India, the Tribunal in the case of Wall Street Finance Ltd. [2014 (10) TMI 312 - CESTAT MUMBAI] has held that At the relevant time, there were no specific rules to determine the place of provision of service in service tax law. However, with effect from 20/06/2012 a specific Rule has been prescribed called Place of Provision of Service Rules, 2012. Though these Rules are only prospective in nature, the provisions of these Rules can be gainfully used to understand the concept of place of provision. In the present case, the Department of Post is rendering service to the appellant by executing the remittance of foreign exchange to the intended recipient in India. For this, they are receiving the considerations from the appellant. The services are availed by the appellant, who is a foreign based entity. This is to be considered as export of service as held by the Tribunal in various cases. Unjust Enrichment - Held that: - The Tribunal in Wienerberger Brick Industries Pvt. Ltd. [2014 (1) TMI 1151 - CESTAT BANGALORE] held that with reference to refund claims relating to export of services the principle of unjust enrichment would not be applicable as provided in Section 11 B of the Central Excise Act, 1994. - unjust enrichment will not apply. Refund allowed - appeal allowed - decided in favor of appellant.
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