TMI Blog2008 (8) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... , it cannot be said that service is delivered in India - Because of the booking of the orders, the Singapore Company gets business. Therefore, the service is also utilized abroad - appellant is not required to pay the service tax – refund cannot be denied of service tax paid - ST/85/2008 - 942/2008 - Dated:- 5-8-2008 - Dr. S.L. Peeran, Member (Judicial) and Shri T.K Jayaraman, Member (Technic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion and initially they paid the Service Tax. Later they realized that as they had exported the service, they would not be liable to pay Service Tax. Hence, they requested for refund of the amount. The refund was rejected by the Original Authority. The rejection order has been upheld by the Appellate Authority. Both the Original Authority and Appellate Authority have held that the service has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th. The situation here also is similar. In this case, the Indian company is the principal and the Singapore Company is a subsidiary. The appellant, who is the Indian Company, booked certain orders for the Singapore Company. It cannot be said that these booking of the orders indicate service being rendered in India. It is not correct. And also because the appellant books the orders for the Singapor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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