New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (6) TMI 956 - CESTAT MUMBAI

2015 (6) TMI 956 - CESTAT MUMBAI - TMI - 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 by the respondent is limited to procurement of orders which are sent to the principal entity abroad. Thereafter the role of the respondent ends in as much he is nowhere connected with the actual sale of the g .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as well as the case of Paul Merchant [2012 (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 directed against impugned Order-in-Appeal passed by the Commissioner (Appeals) in which he set aside the order of Asst. Commissioner and allowed consequential relief. 2. The respondents are agent of M/s. Georg .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rejected the rebate claim for the reason 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, the Commissioner (Appeals) set aside the order of the Adjudicating Authority holding that the beneficiary of the service provided by the respondent is the respondent company abroad. 3. Heard both sides and co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version