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 579 - AT - Service TaxRefund of service tax - intermediary services or not - Service Tax paid on various input services used in providing taxable output service - Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE(NT) dated 18.6.2012 - export of service or not within Rule 6A of the Service Tax Rules, 1994 - Held that:- As per the Internal Services Level Agreement between the appellant and their client, precisely, the service provider is required to render services, namely, development of various softwares and maintenance of such software supplied to the foreign client. There is no allegation of the Department that any data stored outside India have been retrieved or used by the appellant so as to qualify or fall under the category of Online Information and Database Access or Retrieval Service prescribed under Rule 9(b) of the Place of Provision of Service Rules, 2012. The intermediary is a broker or an agent who arranges or facilities the provision of service between two or more persons, but does not include the person who provides the main service on his account - In the present case, the appellant has directly provided services to the foreign clients and not acted as an intermediate in the provision of development of software and maintenance service - the findings and conclusion of the learned Commissioner (Appeals) that the appellant is an intermediary is without any basis and therefore, not sustainable in law. Appeal allowed - decided in favor of appellant.
|