2017 (2) TMI 24

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....oes not get established as it is not known whether the service, claimed to have been exported, is taxable or not; (b) Appellant had failed to establish the exact nature of service; (c) Service so exported does not qualify as service under he Export of Services Rules, 2005; (d) Condition "used in providing output services in the material period" of Notification No. 5/2006 dated 14.3.2006 has not been met with; (e) Use of input service in the export of service is not established; (f) There was no co-relation between FIRCs and the export invoice; (g) Relevant original documents were not submitted. 3. The original authority vide his order dated 26.2.2010 rejected the refund claim filed by the appellant. When the issue was a....

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....h has laid down three conditions to be fulfilled. The three conditions applicable are: (i) Recipient is located outside India; (ii) Such services are provided from India and used in business outside India. (iii) Payment for such service is received by the service provider in convertible foreign exchange. The appellant has entered into an agreement with the foreign parties in terms of which they were required to give advice on opportunities related to companies incorporated, headquartered or doing business in India. However, it is not disputed that the recipient of the service is located abroad. It is also not in dispute that payment for the services were received by the appellant in convertible foreign exchange. The dispute is w....

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....e note that there was identical issue was before the Bench of the Tribunal in the case of Gap International Sourcing (India) Pvt. Ltd. [2014-TIOL-465- CESTAT-Del]. Vide its detailed order and after considering the various decisions of the higher Court as also various circulars issued by the Board, it stand held that services of identifying the Indian customers, for procurement of various goods on behest of foreign entity is the service provided by a foreign entity and such service provided by a person in India is consumed and used by a person abroad. It has to be treated as export of services. I also take note of the Tribunal's decision in the case of Vodafone Essar Cellular Ltd. v. CCE, Pune [2013-TIOL-566-CESTAT-Mum = 2013 (31) S.T.R.....