TMI Blog2018 (2) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... dia and providing services to the customers of their principal located outside India on behalf of their principal in India - as the respondent service in India to the customers of their principal located outside India, therefore, the said services are provided by the respondent on behalf of the principal outside India who is located outside India, are the export of service. Appeal dismissed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsidiary of the service receiver. Therefore, the respondent is construed to be another custodian of their service receiver. Therefore, the service provided appears to be outside the provisions of Rule 6A of Service Tax Rules, 1994, hence the refund claim filed by the respondents sought to be rejected. 3. The adjudicating authority allowed the part of refund claim filed by the respondent and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent is located in India and providing services to the customers of their principal located outside India on behalf of their principal in India. Therefore, the issue is squarely covered by the decision in the case of Blue Star Limited (supra) wherein this Tribunal analysed the issue and observed as under:- 10. In these circumstances, we have no hesitation to hold that as the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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