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2018 (3) TMI 1430 - AT - Service TaxRefund of unutilized CENVAT credit - Place of Provision of services - appellants are engaged in providing of services to their client and the facilitating their clients for providing those services by third party. - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - reverse charge mechanism - Held that: - the appellant has provided the services to customers of their Client and having no direct nexus with the customers of their client has been provided by the appellant to their client and nowhere has facilitated or arranged for the services provided to their client by third party. Furthermore, the appellant has themselves provided the services to their client as the main service provider on principal to principal basis, therefore, the activity undertaken by the appellant do not qualify intermediary as defined in Rule 2(f) of Place of Provision of Services Rules, 2012. The appellant are not intermediaries in terms of Rule 2(f) of the Place of Provision of Service Rules, 2012. Therefore, the appellants are not liable to pay service tax being provider of service in India in terms of Rule 9 of the Place of Provision of Service Rules, 2012. Refund allowed - appeal allowed - decided in favor of appellant.
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