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TMI Blog2024 (12) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department for the purpose of arriving at the 'export turnover on the services' in terms of Notification 05/2006-CE(NT) dt.14.03.2006, as amended by Notification 27/2012-CE(NT) dt.18.06.2012. 2. He further submits that the said exclusions made for the purpose of arriving at the 'export turnover of the services' in applying the formula prescribed in Form A (Annexure) to the said notification - i) Services provided by the appellant in connection with contact centre services and credit/debit card operations (viz., outbound call centre services) should be classified as 'intermediary services' and excluded from export turnover in applying the said formula. ii) Reimbursement in the nature of foreign exchange received towards services provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the Commssionerate, the Commissioner has not yet appointed any special counsel in these appeals. We find that despite considerable lapse of time, the Department has not been able to appoint any special counsel and therefore, we find that, in the facts of the case, there is no need to wait for the special counsel to argue on behalf of the Department and we ask the learned ARs present in the Court to explain the facts of the case. 7. Learned AR reiterates the observations and submissions made by the Original Sanctioning Authority while calculating the amount of entitlement of refund and submits that the order of the refund sanctioning authority is correct. 8. Heard both the sides and perused the documents. 9. In all these appeals, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llections and contact center services for credit/debit card operations, are essentially part of the bundled services and in terms of Section 66F(3)(a), will qualify as part of main service. 14. For all these reasons, we hold that the elements of service, namely collection services and contact center services for credit/debit card operations, cannot be held to be intermediary services and we set-aside the findings in this regard in Para 47 of the First Order and Para 32 of the Second Order. 19. In view of the fact that, it is clearly established that there is connection between the visits of the foreign customers and the backoffice support services provided by the appellant, in terms of the subcontracting arrangement, these expenses sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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