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2023 (10) TMI 503 - AT - Service TaxRefund of Service Tax - export of services - place of provision of services - failure to upload revised ST-3 return for the period from October 2012 to March 2013 and that for the period from October 2012 to March 2013 - HELD THAT:- The appellant is providing guidance to Indian students without charging any consideration from them. In view of the definition of service, the appellant is not providing any service to prospective students in India. The appellant is providing service to universities located in foreign countries who are paying consideration to the appellant - the services covered by these proceedings are export of services. Reliance placed in the the decision of this Tribunal in the case of M/S SUNRISE IMMIGRATION CONSULTANTS PRIVATE LIMITED VERSUS CCE & ST, CHANDIGARH [2018 (5) TMI 1417 - CESTAT CHANDIGARH] decided by Chandigarh Bench of this Tribunal - It is noted that this Tribunal has held that such organisations cannot be treated as intermediaries under the definition of Rule 2(f) of Place of Provision of Service Rules, 2012. The contention of Revenue that the appellant is an intermediary is not in accordance with law. It is further noted that the appellant has foregone the refund of Rs.26,43,969/-. Therefore, now the refund claim works out to the tune of Rs.24,30,172/- - It is noted that the appellant has not provided all the foreign inward remittance certificates covering the transactions involving service tax of Rs.24,30,172/-. Matter remanded to the original authority with a direction not to rake up any other issue but to collect foreign inward remittance certificates from the appellant in respect of those transactions which involve refund of Rs.24,30,172/- out of the refund claim of Rs.50,73,141/- and allow the refund out of Rs.24,30,172/- in respect of such transactions where FIRCs get produced by the appellant before the original authority - appeal allowed by way of remand.
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