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2023 (3) TMI 8 - AT - Service TaxRefund of the unutilized input service credit of input services - intermediary services or not - export of Management or Business Consultant Service - place of provision of services. According to the department, since the service provider i.e. the respondent is an intermediary, the place of provision of service by the respondent would be the location of the service provider under rule 9(c) of the 2012 Rules - According to the respondent, the place of provision of service shall be the location of the recipient of service as provided under rule 3 of the 2012 Rules. HELD THAT:- It would also be appropriate to refer to the decision of the Tribunal in M/S VERIZON INDIA PVT. LIMITED VERSUS COMMISSIONER OF SERVICE TAX [2019 (8) TMI 384 - CESTAT NEW DELHI]. The Tribunal held that as the appellant had provided services under a contract to Verizon US which was located outside India and had raised invoices for such services and received remittance in foreign exchange, the appellant would satisfy the conditions set out in rule 6A of the 1994 Rules. Circular dated September 20, 2021 issued by the Central Board of Indirect Taxes and Customs regarding the scope of ‘intermediary’, also emphasizes that an intermediary essentially arranges or facilitates another supply (the “main supply”) between two or more other persons and, does not himself provide the main supply. It also clarifies that in cases where a person supplies the main supply either fully or partly, on principal to principal basis, the said supply cannot be covered under the scope of ‘intermediary’. There are no illegality in the order dated March 02, 2020 passed by the Commissioner (Appeals) - appeal of Revenue dismissed.
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