TMI Blog2020 (3) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... As per Rule 2(f) of the Place of Provision of Service Rules, 2012, to attract the said definition there should be two or more persons besides the service provider. In the present case, the appellants are providing services to their parent company at Japan and they did not involve in any manner in the activity of negotiation for sale and purchase of goods in India or collection of sale proceeds from customers on behalf of the parent company, hence cannot be called as an intermediary and, accordingly, do not fall under Rule 9(c) of the Place of Provisions of Service Rules, 2012 - denying the cash refund of the accumulated Cenvat credit for the intervening period is bad in law. The order of Learned Member (Judicial) as well as of Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected by the adjudicating authority. On appeal, the Learned Commissioner (Appeals) upheld the order of the adjudicating authority. Hence, the present appeals. 3. Learned Advocate for the appellants submitted that the appellants are engaged in carrying out market research and collecting information with regard to steel sector and provide general information on social and economic environment and its impact on the steel sector. In order to prepare market research report, the appellants hold discussions with policy makers, research agencies and companies like Steel and Allied Business sector to collect and collate information regarding the true scenario of Iron Steel Industry in India. It is his contention that the appellants do not have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r period from April, 2014 to March, 2016 and January, 2017 to March, 2017 have been allowed for the same set of services provided by the appellant to their parent company. Further, he has contended that Departmental audit scrutiny of all their activities undertaken by the Commissionerate office to ascertain the services provided by them whether as an intermediary or otherwise resulted in the conclusion that the services provided to their parent company was not as an intermediary and audit objections raised have been closed. In support, they have referred to the letter dated 26-4-2019 issued by the Dy. Commissioner of Service Tax. 5. Learned AR for the Revenue reiterates the findings of the Learned Commissioner (Appeals). 6. We hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- (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 not include a person who provides the main service or supplies the goods on his account; A simple reading of the aforesaid provisions makes it clear that to attract the said definition there should be two or more persons besides the service provider. In the present case, the appellants are providing services to their parent company at Japan and they did not involve in any manner in the activity of negotiation for sale and purchase of goods in India or collection of sale proceeds from custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimant. Thus even if the refund is denied then also the amount continues to be in the Cenvat account of the claimant. 11. If the case of Revenue is that the activities undertaken by the appellants in present case is not amounting to Export of Service then the proceedings need to be initiated against the appellant for demanding the service tax in respect of the taxable services provided by the appellant. In the present case no such proceedings demanding the Service Tax on these taxable services provided by the appellant have been initiated in terms of Section 73 of the Finance Act, 1994. By not initiating any such proceedings Revenue itself has allowed these taxable services provided as Export of Services. Having done so they cannot in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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