TMI Blog2017 (3) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice for his business, is located abroad, the destination of the services in question has to be treated abroad. The destination has to be decided on the basis of the place of consumption, not the place of performance of Service - demand set aside - appeal dismissed - decided against Revenue. - Service Tax Appeal No.52594 of 2014, Service Tax CO No.51318 of 2015 - ST/A/52256/2017-CU[DB] - Dated:- 3-3-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Ashok K Arya, Member (Technical) Shri Sanjay Jain, DR for the Appellants Shri Vishal Kumar, Advocate for the Respondent ORDER Per : (Dr.) Satish Chandra The present appeal is filed by the department against order-in-original No.52/SA/CCE/ST/2013 dated 19.11.2013. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... io of these judgments which are with regard to export of goods, is not applicable for determining what constitutes the export of services. There is no question of Export of Services Rules, 2005, being in conflict with Article 286(1)(b) of the Constitution of India. (ii) The principle of equivalence between the taxation of goods and taxation of service had been laid down by the Apex Court in the case of Association of Leasing Financial Service Companies v. Union of India (supra) and All India Federation of Tax Practitioners v. Union of India (supra) in the context of constitutional validity of levy of Service Tax on certain services. This principle does not imply that Service Tax should be levied and collected in exactly the same ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded beneficiaries of the customers of WU abroad and this service is business auxiliary service , being provided to Western Union. It is Western Union who is the recipient and consumer of this service provided by their agents and sub-agents, not the persons receiving money in India. (v) The consumer of the service provided by the agents and sub-agents of WU in India is the Western Union, located abroad who use their services for their money transfer business not the persons receiving money in India. Since the service provided is Business Auxiliary Service classifiable under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 2005, and has been provided in relation to business of Western Union located abroad, and the payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and sub-agents throughout during the period of dispute are classifiable as Business Auxiliary Service under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994 and the same have been exported in terms of the provisions of Rule 3(1)(iii) read with Rule 3(2) of the Export of Services Rules, 2005 and hence no Service Tax is leviable. (xii) There is no need to remand the cases of sub-agents. The same must be decided on the basis of the majority opinion. 4. Similar views were expressed in the case of Microsoft Corporation (I) (P) Ltd. Vs. CST, New Delhi [2014 (36) STR 766 (Tri-Del)]. 5. By following the ratio laid down by the Tribunal (supra), we find no reason to interfere in the impugned order. Same is u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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