Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 436 - AT - Service TaxRefund of unutilized Cenvat credit - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - POPOS Rules - location of service provider - reverse charge mechanism - Held that:- Identical issue decided in appellant own case M/S. EVALUESERVE. COM PVT. LTD. VERSUS CST, GURGAON [2018 (3) TMI 1430 - CESTAT CHANDIGARH], where it was held that 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. Following the judgement, the refund is allowed - appeal allowed - decided in favor of appellant.
|