https://www.taxtmi.com/caselaws?id=381194 The tribunal held that the services provided by the claimant to Globecast for the broadcast of "Russia Today" channel in India did not qualify as export of services. The claimant was deemed to be acting as an intermediary under the Place of Provision of Services Rules, 2012. Consequently, the claimant was not eligible for a refund under Rule 5 of the CENVAT Credit Rules, 2004, for certain services. The tribunal allowed the revenue's appeals and remanded the matter for redetermination of the refund amount. en-us Tue, 04 Jun 2019 00:00:00 +0530 Thu, 28 Nov 2019 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381194 The tribunal held that the services provided by the claimant to Globecast for the broadcast of "Russia Today" channel in India did not qualify as export of services. The claimant was deemed to be acting as an intermediary under the Place of Provision of Services Rules, 2012. Consequently, the claimant was not eligible for a refund under Rule 5 of the CENVAT Credit Rules, 2004, for certain services. The tribunal allowed the revenue's appeals and remanded the matter for redetermination of the refund amount. Case-Laws Service Tax Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381194