https://www.taxtmi.com/caselaws?id=372473 The tribunal concluded that the assessee is not an intermediary under Rule 2(f) of the Place of Provision of Services Rules, 2012. Therefore, the services provided are not subject to service tax in India. The refund claims filed by the assessee were deemed admissible. The tribunal allowed the appeals filed by the assessee and dismissed the appeals filed by the Revenue. en-us Wed, 05 Dec 2018 00:00:00 +0530 Mon, 24 Dec 2018 07:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372473 The tribunal concluded that the assessee is not an intermediary under Rule 2(f) of the Place of Provision of Services Rules, 2012. Therefore, the services provided are not subject to service tax in India. The refund claims filed by the assessee were deemed admissible. The tribunal allowed the appeals filed by the assessee and dismissed the appeals filed by the Revenue. Case-Laws Service Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372473