Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 15 - CESTAT MUMBAIRefund of service tax paid - input services - export of service - POPOS Rules - Providing “Business Support Service” and “Management or Business Consultants Service” - Held that:- The destination of provision of service is to be considered on the basis of the place of consumption and not on the basis of place of performance of service - the services provided by the respondent is to be categorized as service falling under Rule 3(1)(iii) of the Export of Service Rules, 2005. The issue arising out of the present dispute is no more res integra in view of the decision of this Tribunal in the case of Paul Merchants Ltd. v CCE, Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)], wherein it has been held that the service receiver located abroad, since has paid for the services, the beneficiary of service in India cannot be termed as service receiver for the purpose of consideration of export, in terms of Rule 3 of the Export of Service Rules, 2005. Refund allowed - appeal filed by Revenue is dismissed.
|