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2017 (5) TMI 887 - CESTAT NEW DELHI

2017 (5) TMI 887 - CESTAT NEW DELHI - TMI - Refund claim - promotion and marketing of universities located in India as well as abroad - export of services or not? - rejection of refund claim on the ground that the services provided by the appellant do not qualify as export of services specially when the services were provided and used in India, therefore, they cannot be regarded as ‘export’ - Held that: - mere fact that the appellant has been promoting and marketing foreign universities within I .....

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ppeal allowed - decided in favor of appellant. - ST/59602/2013[DB] - Final Order No. 52503/2017 - Dated:- 23-3-2017 - Mr. (Dr) Satish Chandra, President and Mr Ashok K. Arya, Member (Technical) Shri Parth, Advocate for the Appellant Shri JP Singh, DR for the Respondent ORDER Per Ashok K.Arya M/s Study Overseas Global (P) Ltd is in appeal against Order-In-Appeal number 132/2013 dated 6.6.2013 where under the rejection of refund claim of ₹ 15,66,153.00 filed by the appellant has been sustain .....

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d after final admission to a prospective student by the foreign university, for the services so provided. 3. The Revenue s stand is that the activities of the appellant are covered under the category of Business Auxiliary Services (BAS) as defined under section 65(105zzb) of the Finance Act, 1994. 4. It is also said that the appellant provided Support Services for Business or Commerce as defined under section 65(104c) and taxable under section 65(105) (zzzq), and Commercial Training or Coaching .....

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they cannot be regarded as export . 6. With the above background, we have heard the learned advocate Shri Parth on behalf of the appellant and learned DR Shri JP Singh on behalf of the Revenue. After having gone through the case record and submissions of both the sides, it appears that the appellant fulfills necessary conditions of Rule 3(1) of the Export of Services Rules, 2005, as in case of the subject services: (a) Recipient is located outside India; (b) Such services were provided from Indi .....

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case of State of Kerala and Others v. The Cochin Coal Company Ltd. - Manu/SC/0308/1960 : 1961 (12) STC 1 (SC) as also Burmah Shell Oil Storage and Distributing Co. of India Ltd. v. Commercial Tax Officers [MANU/SC/0272/1060 : 1960 (11) STC 764] explaining the meaning of export is not relevant inasmuch as the same deals with the export of goods and not export of services; (ii) That the Business Auxiliary services provided by the assessee to their Singapore parent company was delivered outside In .....

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