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2019 (2) TMI 1402 - AT - Service TaxRefund of CENVAT Credit - export of services - refund rejected by the Commissioner (Appeals) on the ground that services provided by the appellant are not management consultant service and services provided by appellant does not qualify as export - whether services provided by appellant are classifiable under management consultant service or not? Held that:- It is clear that any service provided by management or business consultant in connection with management of any organization in any manner will be covered under management consultant service. From the scope of services, it is clear that appellant provides information on upcoming projects or potential collaborations of interest to its parent company. Appellant provides the updates and information about the government policies, economic scenario, political climate and industry analysis in India to its parent company. Appellant also provides information about vendors and other procurement related services. Appellant also provides services in relation to recruitment of employees. The said services are used by the parent company to explore the business opportunities in India. The said services provided by appellant are related to management of business of parent company in India and for HR management. The said services are used by parent company to take decisions about the business opportunities in India - Since services in question are related to business management the said services are clearly covered under the definition of ‘management and business consultant service’. Whether services provided by appellant qualifies as export or not? - Held that:- From the facts of the present case it is evident that services recipient i.e. parent company is located outside India. Further service provided by appellant are used by its parent company outside India to take decisions and payment are received by appellant in foreign currency. Since all conditions of export of service are satisfied, services provided by appellant qualifies as export. Appeal allowed - decided in favor of appellant.
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