Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 977 - AT - Service TaxRefund claim - Selling of Space or Time Slot for Advertisements - Renting of Immovable Property - rejection of the said refund claims on the ground that the “Adwords” services cannot be held to be Cenvatable input services used in providing output export services - Held that:- The Appellate Authority has passed a detailed order based upon the law declared by the Larger Bench of the Tribunal - Admittedly, assessee was providing services to M/s Google Asia Pacific Pte. Ltd., Singapore, which was located outside India and the input services were being received from an altogether different legal entities i.e. M/s Google India Pvt. Ltd. Gurgaon. Similarly, he has examined clause (d) Rule 6A of the Service Tax Rule and has correctly held that the place of provisions of the service was outside India - Commissioner (Appeals) has also referred to the Tribunal’s decision in the case of Vodafone Essar Cellular Ltd. vs. CCE [2013 (7) TMI 178 - CESTAT MUMBAI] wherein the telecom service provided to the customers of the foreign telecom service provider while using the assessee’s telecom network in India for which the consideration was paid in foreign currency, was held to be export of services inasmuch as the foreign telecom service provider, was the recipient of the services and was located outside. There are no reasons to interfere in the above findings of Commissioner (Appeals) - appeal disposed off.
|