https://www.taxtmi.com/highlights?id=60127 Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that ‘intermediary’ which means one who procure or an agent, does not include a person who provides the main service or supply of goods on his account. The appellant have provided the services to their holding company located India outside India, on their own account. Thus, the appellant have exported their services. - Refund allowed - AT en-us Sat, 16 Oct 2021 11:18:07 +0530 Sat, 16 Oct 2021 11:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60127 Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that ‘intermediary’ which means one who procure or an agent, does not include a person who provides the main service or supply of goods on his account. The appellant have provided the services to their holding company located India outside India, on their own account. Thus, the appellant have exported their services. - Refund allowed - AT Highlights Service Tax Sat, 16 Oct 2021 11:18:07 +0530 https://www.taxtmi.com/highlights?id=60127