TaxTMI 
TaxTMI 
2017 (4) TMI 37
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....n clients, licensed to use the technology and process in manufacture. The appellant, in terms of agreement with the said foreign company, were engaged in providing various consulting engineering services to the foreign company in connection with their licensed units in India. They also availed credits on various input services in terms of Cenvat Credit Rules, 2004. As they could not utilize the credit they have filed rebate claims in terms of Rule 5 of the Export of Services Rules, 2005. The present dispute is relating to their eligibility for such claims. The original authority rejected the appellants claims for rebate mainly on the ground that the services provided by the appellant appear to fall under the category of 'intellectual proper....
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....ancy side not involving the physical activity of erection and commissioning. The services are clearly classifiable under consulting engineering service and, based on the location of the recipient it has to be held as export of service. The ld. Counsel submitted that the eligibility of their input services and payment of service tax on such input services and other requirements regarding foreign exchange realization etc. can be established with the documentary evidence by the appellant. He relied on various decided cases to support his claim regarding classification of service as well as export of service. 3. The ld. A.R. supported the findings in the impugned order. He submitted that the conditions mentioned in Notification No.12/2005 - ....
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....GY and THIRD PARTY TECHNOLOGY. (b) Feasibility studies concerning modification or extension of existing process plants based on LICENSED TECHNOLOGY and THIRD PARTY TECHNOLOGY. (c) Design of LICENSED UNITS. (d) Design for modification of existing process plants based on LICENSED TECHNOLOGY and Third Party Technologies. (e) Design for extension or conversion of existing process plants into LICENSED UNTIS by incorporation of LICENSED TECHNOLOGY. (f) Procurement and inspection services relating to LICENSED UNITS. (g) Consulting services relating to process plants and LICENSED UNITS. (h) Technical assistance services for erection, pre-commissioning, commissioning and test runs of Lic....
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....sue relating the appellants liability under BAS it is now a well settled legal position that the service involved is in fact exported out of India and there is no service tax liability. In M/s. Paul Merchants Ltd. v. CCE, Chandigarh reported in 2013 (29) S.T.R. 257 (Tri. - Del.) it is held that what constitutes export of service is to be determined strictly w.r.t. the provisions of Export of Services Rules, 2005. It is the person who requested for the service and is liable to make payment for the same who has to be treated as recipient of service and not the person affected by the performance of the service. Thus, when the person on whose instructions the services, in question, has been provided and is located abroad, the destination of ser....