TMI Blog2018 (6) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... ch International, USA who has availed the services from the Appellant and therefore the services rendered by Appellant would clearly fall under the category of Export of Service in terms of Rule 6 A of Service Tax Rules, thereby making them eligible for refund claimed by them - appeal allowed - decided in favor of appellant. - Appeal No. ST/85367,85369,85371,85372/2018 - Order No. A/ 86466-86469/2018 - Dated:- 20-4-2018 - Hon ble Shri Ramesh Nair, Member ( Judicial ) Shri Prasad Paranjape, Advocate for appellant Shri V. R. Reddy, Asstt. Commr. (A.R) Shri Dilip Shinde, Asstt. Commr. ( A. R. ) for respondent ORDER All these four appeals have been filed by Appellant M/s Holtech Asia Pvt. Ltd. on common issue against Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority rejected the claims on the ground that w.e.f 07.05.2014 M/s Holtech international has opened branch office in India and started fullfledged activity. Therefore as per definition of Service recipient in Rule 2 (i) of PPS Rules, 2012 the service provider and service recipient is located in the same territory. The location of any service received by M/s Holtech International is required to be treated as the location of premises for which such registration is obtained i.e M/s Holtech Internatiola, Wakad, Pune. Hence the services rendered by the Appellant to M/s Holtech International after 02.07.2015 does not qualify as export as condition (b) (d) of Rule 6A of the Service Tax Rules, 1994 is not satisfied. The Appellant filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect office is opened for the specific purpose only and cannot carry out any other business other than the purpose of which RBI has given permission to open the project office. The project office of M/s Holtech International USA was opened to supply goods and provide services to the customer - BGR Energy Systems Ltd who had placed the purchase order dt. 15.10.2013 on Holtech International USA. The Appellant does not have any role with respect to the said Project office and has neither provided any service in relation to or to be consumed by the said project office. The reliance on Rule 2 (i) (a) of the Place of Provision of Service Rules, 2012 (POPS Rules ) is misplaced. The lower authorities have simply relied upon the place of registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 2 (i) (b) (iii) where service are used at more than one establishment, the establishment most directly concerned with the use of the services will be considered as the recipient of service. 3. Shri V.R. Reddy, A.C. (A.R.) and Shri Dilip Shinde, Asstt. Commr. (A.R.) appearing on behalf of the respondent reiterates the findings of the impugned orders and submits that since M/.s Holtech International USA has office in India, therefore the services cannot be said to have been rendered outside India. 4. We have heard both the parties and gone through the facts of the case. It is undisputed fact that the Appellant had rendered service to M/s Holtec International USA and the consideration towards the same has been received in Foreign Exch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outside India, the vital condition of the Rule 6 A (1) of service tax rules is not satisfied. We are not in agreement of such interpretation made by the lower authorities. The place of provision of service rules cannot be applied to the refund being claimed in terms of Rule 5 of Cenvat Credit Rules and to interpret the export of service. In the present case the services were rendered to service recipient who is located outside India. The Indian Project office of M/s Holtech International Ltd, USA was not at all concerned with such services. Further in terms of Explanation 3 to Section 65B (44) different establishment located in non taxable territory and taxable territory are to be treated as establishment of different persons. It reads as u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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