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2015 (5) TMI 702 - AT - Service TaxDenial of refund claim - marketing support services - Service provided and consumed in India - Held that:-Even though the services provided in India but on behalf of foreign entity and payment is made in convertible foreign exchange, it is clear that services are used by the person on whose behalf of the services are provided. In the present case though the respondent has provided market support services in India but recipient of the services is not Indian customer of the foreign supplier but it is the foreign principal. Therefore the services is used by said foreign entity that is M/s. Cognis Netherland, therefore the condition for treating services as export services i.e. service recipient should be located out side India and commission for such services should be received by the service provider in convertible foreign exchange, have been undisputedly fulfilled. Therefore in my considered view the service provided by the respondent is qualified as export service and consequently, service tax paid on such service is refundable - service is export of service, therefore in case of export refund of service tax does not attract provisions of unjust enrichment. In view of above observations, I do not find any error in the impugned order - Decided against Revenue.
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