TaxTMI 
TaxTMI 
TaxTMI 
2016 (8) TMI 589
X X X X Extracts X X X X
X X X X Extracts X X X X
.... case are that the appellant is a wholly owned subsidiary of British Airways PLC, United Kingdom (for short, referred to as "B.A."). As per agreement, the appellant provides call centre services to B.A. by addressing calls received from passengers of B.A. and attending to the inquiries of prospective passengers, who are located both in India and outside India. In consideration of such service, the appellant is being remunerated by B.A. on cost plus mark-up basis. The service provided by the appellant falls under the taxable category of 'Business Auxiliary Service'. During the period October to December' 2009, the appellant had filed the refund application for un-utilized Cenvat credit of service tax taken on input service lying ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....atnagar, the ld. D.R. appearing for the Revenue reiterated the findings recorded in the impugned order and further submitted that the ultimate consumption of major part of service provided by the appellant was in India and hence, the condition of 'used outside India' specified in Rule 3(2) of the Export of Service Rules, 2005 has not been fulfilled by the appellant. 5. I have heard the ld. counsel for both sides and examined the records. 6. The issue involved for consideration by this Tribunal is who is the actual service recipient for the purpose of Rule 3(2) of the Export of Service Rules, 2005? whether it is B.A. located in UK or its customers located in India as well as outside India. 7. The period of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....racted below:- "Further as already explained PML is getting their payment from Western Union located abroad and it is very obvious that the service is used by the person making the payment and not the recipient of money in Indian who does not make any payment. The Western Union is getting their payment from the person remitting money abroad and hence obviously the services rendered by PML is ultimately used by the person remitting the money from abroad. So we come to the conclusion that the impugned service is used outside India and would qualify as export of services as per conditions laid down in Rule 3 (1) (iii) of Export of Services Rules, 2005." 10. Further, this Tribunal in the case of Microsoft Corporation ....