TMI Blog2019 (1) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... any other service. The Revenue has also nowhere disputed the above service rendered by the appellant, ie., procuring/obtaining orders for its Principals located outside the taxable territory, for which the commission is paid by its Principals as also the fact of that obtaining orders from the Indian customers is the main and the only service rendered by the appellant. Rule 3 is the general Rule whereas, Rule 9 is specific and also covers ‘intermediary service’. Therefore, if the service of the appellant herein is held to be that of intermediary services, then Rule 9 will automatically apply. If not, Rule 3 will apply - Rule 2 (f) excludes the services of intermediary if the person whose main service is arranging or facilitating a provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purview of export of services in terms of 6A of the Service Tax Rules, 1994 (STR). Not having met with success in its first appeal before the Commissioner of GST CE (Appeals-I), Chennai, the present appeal is filed before this forum. 2. Shri P.C. Anand, Consultant appeared for the assessee and his contentions are summarized as below:- The appellant had entered into agreement with two foreign suppliers in the year 2011 and since then the appellant has been providing the same and the only service of identifying Indian buyers for the above foreign suppliers. The amendment to definition in Rule 2 (f) of POPS w.e.f. 01.10.2014 only inserted words or supply of goods and but for this, there is no other change. As per Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pported the findings of the lower authorities. 4.1 I have considered the rival contentions, perused the documents placed on record, have also gone through the orders of the lower authorities and also gone through the orders relied on during the course of the arguments. The short point is whether the provision of service which was exempted from service tax by virtue of being an export service could become taxable after 09.10.2014. The amended Rule 2 (f) (w.e.f. 01.10.2014) reads as under:- Rule 2 (f) intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the main service) or a supply of goods, between two or more persons, but does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider of service. Rule 9 ibid, relied on by the Revenue, reads as under:- Place of provision of specified services:- The place of provision of following services shall be the location of the service provider:- (a) Services provided by a banking company, or a financial institution, or a non-banking financial company, to account holders; (b) ***** , omitted vide notification 46/2016-Service Tax (c) Intermediary services: (d) Service consisting of hiring of means of transport other than, - (i) aircrafts, and (ii) vessels except yachts upto a period of one month. 4.4 On perusal of the above Rules, I find that Rule 3 is the general Rule whereas, Rule 9 is specific and also covers intermediary service . Therefore, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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