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2022 (10) TMI 515 - AT - Service TaxRefund of the accumulated CENVAT credit - denial of refund has been premised on the assumption that they had themselves conducted ‘clinical trials’ on goods supplied by their holding company - taxable territory - rule 4(a) of Place of Provision of Services Rules, 2012 - HELD THAT:- It is seen from the records that no demand has been raised in relation to the alleged ‘taxable service’ owing to which the present claim for refund has been denied for not being export within the meaning of rule 6A of Service Tax Rules, 1994. It is only by raising such demand that taxability can be asserted and exports held as not having taken place. Rule 4 of Place of Provision of Services Rules, 2012 is a deviation from the default principle set out in rule 3 of Place of Provision of Services Rules, 2012, which, itself, has been structured to conform to the new paradigm of taxing all services other than in ‘negative list’ and omnibus declaration in section 65B(44) of Finance Act, 1994 that does not identify the beginning and end of specific services. Essential to invoking of rule 4 of Place of Provision of Services Rules, 2012 is the providing of goods upon which service can be rendered. No records are available of such having been done and there is also no reference in the show cause notice to such. The impugned order is set aside and the refund application is restored to the original authority for proceeding in accordance with the provisions of the said notification on the finding that it is rule 3 of Place of Provision of Services Rules, 2012 which applies - Appeal disposed off.
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