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AMP Capital Advisors India Pvt Ltd Versus Commissioner of Service Tax, Mumbai-I

2015 (6) TMI 122 - CESTAT MUMBAI

Denial of refund claim - Export of services or not - providing advisory services to M/s. AMP Capital (Australia) - Held that:- Services were carried out in India but the recipient is outside India and, therefore, the services provided by Indian entity deemed to be used by the person located outside India and, therefore, it satisfies the terms used "outside India" provided under the Export of Service Rules. Therefore, following the ratio of the above judgments it is absolutely undisputed that the .....

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, Member (J),J. For the Appellant : Shri Niren Shethia, CA For the Respondent : Shri A B Kulgod, Asstt. Commissioner (AR) ORDER Per: Ramesh Nair: The appeals are directed against Order-in-Appeal Nos: 583/PD/14 and PD/584/2014 both dated 16/05/2014 passed by the Commissioner of Central Excise (Appeals)-IV, Mumbai Zone - I wherein the learned Commissioner (Appeals) upheld the order-in-original No. ANK/R-300/09 dated 17/08/2010 passed by the Asstt. Commissioner of Service Tax-I, Division I, Mumbai .....

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under the category of 'Banking and Other Financial Services' and 'Market Research Agency Services'. The appellant entered into a Business Service Agreement dated 28/03/2008 with M/s. AMP Capital Australia, Sydney. As per the said agreement, the appellant is required to provide Advisory services to AMP Capital Australia. In providing advisory services AMP Capital India may be requested to: (i) Perform analysis with respect to investments and advise on investment opportunities in I .....

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) Perform such other duties, functions and activities as requested from time to time. (vii) And any other service that AMP Capital Investors may reasonably request from time to time. 3. The service-recipient, M/s. AMP Capital Australia used the advice received from the appellant in further advising to their customers in making investments in India. Since the appellant is providing the aforesaid services to AMP Capital (Australia), who is located in Australia, the services are covered under ' .....

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t filed an appeals before the Commissioner (Appeals). The learned Commissioner (Appeals), by the impugned orders upheld the order-in-original dated 17/08/2010 and rejected the orders-in-original dated 30/05/2011; 21/06/2011 and 29/06/2011 passed by the Deputy/Asstt. Commissioner, Division I, Service Tax - I, Mumbai Commissionerate. Aggrieved by the said order, the appellant is before me. 4. Shri Niren Shethia, learned Chartered Accountant for the appellant submits that he Commissioner (Appeals) .....

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were used outside India. It is his submission that though the research and analysis regarding investment was carried out in India but that services are provided to Australia based entity and the recipient is an Australia based entity, i.e., M/s. AMP Capital (Australia). Therefore, there is no dispute that the services were used outside India. In support of his submission, reliance is placed on the judgment of a coordinate bench of this Tribunal in the case of Amba Research (India) Pvt Ltd. vs. C .....

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pital Advisors India Pvt. Ltd. vs. Commissioner of Service Tax, Mumbai - I final order No. A/1665-1669/14/CSTB/C-I. 5. Shri A.B. Kulgod, learned Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 6. I have carefully considered the submissions made by both the sides. The issue to be decided by me in this case is whether the services provided by the appellant, M/s. AMP India Capital Advisors (India) Pvt. Ltd. to M/s. AMP Capital (Australia) i .....

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mance of investment in India and other non-binding advisory service to M/s. AMP Capital (Australia) which is located in Australia. It is undisputed that the appellant is receiving the remittance in convertible foreign exchange towards fees of their services. The services, through related to the analysis carried out in India, but the services are provided to Australia based firm M/s. AMP Capital (Australia). These services are not provided to any person located in India and nobody in India is con .....

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dispute that the services provided by the appellant are indeed used and consumed by M/s. AMP Capital (Australia) in Australia). Therefore, the services are used outside India. 6.1 On the identical set of facts, this Tribunal in the following cases have held as under:- (i) In the case of Amba Research (India) Pvt. Ltd: "3. On going through the records and after considering the submissions of both sides, we find that in this case, the appellant is a subsidiary of M/s. Amba Holding Inc. The r .....

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ldings Inc. to their customers abroad. It is not the case where the benefits of research are used by the buyer in India as assumed by the lower authorities. 4. On going through the impugned order, we find that there is absolutely no evidence for the conclusions reached by the lower authorities that investment and research services have been used in India only. The learned Commissioner has simply what he finds. He has not quoted paragraph of the agreement which is relevant and where exactly it em .....

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the conclusion that refund is admissible. Accordingly, we consider that the appellant has made out a case for eligibility for refund. Therefore appeal is allowed with consequential relief to the appellant." (ii) Commissioner of Service Tax, Mumbai vs. Greater Pacific Capital Pvt. Ltd. "9. In this case the issue is to be decided whether the services provided by the respondent to GPC located outside India qualifies as export of service as per Rule 3(1)(iii) read with Rule 4 of the Expor .....

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of service as the service provided by the respondent to a service recipient located outside India and are to be used outside India for their benefit. Further, I find that the issue came up before this Tribunal in the case of Paul Merchants Ltd. (supra) and in that case also this Tribunal has held that if the services recipient is located outside India and the same has been utilized outside India, therefore it is a case of export of service. Further in this case of Vodafone Essar Cellular Ltd - 2 .....

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