TMI Blog2014 (10) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule has been prescribed called Place of Provision of Service Rules, 2012. Though these Rules are only prospective in nature, the provisions of these Rules can be gainfully used to understand the concept of place of provision. Rule 3 of the Rule says that the place of a provision of a service shall be the location of the recipient of the service. In the facts of the case before us, the service receiver is M/s. Western Union, who has paid the consideration for the service and who is situated outside India and therefore, the place of provision of service should be treated as falling outside India - Following decision of Paul Merchants ltd. (2012 (12) TMI 424 - CESTAT, DELHI (LB)) and Fine Forex Pvt. Ltd. (2014 (4) TMI 34 - CESTAT NEW DELHI) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been confirmed and penalties have been imposed under Sections 76, 77 78 of the Finance Act, 1994. Aggrieved of the same, the appellants are before us. 2. The appellants, M/s. Wall Street Finance Ltd. and M/s. Weizman Forex Ltd. were engaged by M/s. Western Union as agents for transfer of money from abroad to persons situated in India. As per the directions of the Western Union, the appellants either directly or through sub-agents delivered the money to the intended beneficiaries in India. The appellants received commission in convertible foreign exchange from M/s. Western Union for the services rendered. The department was of the view that since the services have been rendered in India, the appellants are liable to tax on the commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pient is Western Union, who is situated abroad and therefore, services have been used outside India. Consideration has been received in convertible foreign exchange. Thus the conditions required for classification as export of services are clearly satisfied. The learned Consultant relies on the decision of this Tribunal in the case of Paul Merchants Ltd. Vs. CCE, Chandigarh - 2013 (29) STR 257 (Tri-Del), CCE Vs. Fine Forex Pvt. Ltd. - Appeal No. 818 of 2008 and Gap International Sourcing (India) Pvt. Ltd. Vs. CST - Appeal No. 819 of 2008 wherein also in similar situations, this Tribunal held that transaction involved amounted to export of service. Therefore, in the present case also it is his submission that the transaction be treated as ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se before us, the service receiver is M/s. Western Union, who has paid the consideration for the service and who is situated outside India and therefore, the place of provision of service should be treated as falling outside India. 5.2 In an identical set of facts in the case of Paul Merchants ltd. (supra) and Fine Forex Pvt. Ltd. (supra) this Tribunal held that the transaction would amount to export of service and hence no service tax would be leviable. Following the ratio of these decisions and the applying the same to the facts of the case before us, we are of the view that the services undertaken by the appellant to Western Union amounts to export of service and hence, not taxable in India. 6. Accordingly, we set aside the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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