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Commissioner of Service Tax, Mumbai-II Versus Georg Fischer Piping Systems P Ltd

2015 (6) TMI 956 - CESTAT MUMBAI

Refund / Rebate claim of tax - Export of services or not - activity of procurement of orders from buyers in India for suppliers of goods situated abroad - whether beneficiary of the entire activity is an Indian consumer - held that:- Service provided .....

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s in India. Rule 3(1)(iii)of the Export of Service Rules, 2005 comes into picture as the service concerned is Business Auxiliary Service and the export is deemed to have taken place if the beneficiary is abroad and the payment is received in foreign .....

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12 (12) TMI 424 - CESTAT, DELHI (LB)]. - decided against Revenue. - Appeal No.ST/85305/14 - Mum - Dated:- 21-4-2015 - P S Pruthi, Member (T),J. For the Appellant : Shri S V Nair, AC (AR) For the Respondent : Shri Kevin Shah, CA ORDER This appeal is d .....

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nd, who manufactures industrial pipes. The respondent provided service to the entity abroad by way of procuring orders from customers in India. The entity abroad was selling the pipes to customers in India on the basis of these orders. The respondent .....

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that the beneficiary of the entire activity is an Indian consumer, therefore, the service of the respondent cannot be treated as export of services. He relied on CESTAT stay order in ST/276/2009 in the case of Microsoft Corpn. (I) P. Ltd. In appeal, .....

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rates the grounds of appeal which state that the entire activities are undertaken in India in relation to the sale of the goods in India. He also states that the issue has not been considered extensively by CESTAT in the case of Microsoft Corpn. (I) .....

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of invoices which indicate that the principal entity abroad is directly raising the bills to the customers in India and the respondent did not come into picture as far as sale of goods to the customers is concerned. 6. I have carefully considered th .....

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