2017 (10) TMI 806

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....appeals is common, all the six appeals are disposed of by this common order. The details of the appeal, as submitted by appellant, are given herein below:- Appeal No. OIA No. Refund claim amount Period involved ST/20003/2017 1427/2016 dt. 29/09/2016 Rs.2,56,532/- 01/2015 to 03/2015 ST/20004/2017 1424/2016 dt. 29/09/2016 Rs.2,77,061/- 10/2014 to 12/2014 ST/20005/2017 1423/2016 dt. 29/09/2016 Rs.1,50,916/- 07/2014 to 09/2014 ST/20006/2017 1426/2016 dt. 29/09/2016 Rs.1,32,603/- 10/2013 to 12/2013 ST/20007/2017 1425/2016 dt. 29/09/2016 Rs.1,79,126/- 01/2014 to 03/2014 ST/20008/2017 1422/2016 dt. 29/09/2016 Rs.1,23,594/- 04/2014 to 06/2014   3.1. Brief....

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.... b. W.e.f. 01/07/2012, in case of intermediary service defined under Rule 9 of Place of Provision Rules, 2012, the above mentioned services are rendered in India. c. In the Buying services agreement effective from 01/04/2013 between the appellant and the foreign parent company, the territory for rendering service is clearly mentioned as India. 3.2. Aggrieved by the Orders-in-Original, the appellant filed appeals before the Commissioner(Appeals) on the ground that the service agreement entered into between the appellant and the parent company in Singapore and the ultimate beneficiary of services is the Singapore company which proves export of services and further the support services rendered as per the agreement are BAS and i....

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....services they are rendering on behalf of the foreign entity and as such, as per the definition of Intermediary itself, the appellant cannot be termed as an intermediary. He further submitted that the Commissioner(Appeals) has wrongly rejected the refund claims by holding that the appellant is facilitating marketing, sale and technical support of products belonging to the foreign client and its related services and the territory for rendering such services is in India. The learned Commissioner(Appeals) further held that the appellant is acting as an intermediary between the foreign company and its India customers and therefore the place of provision of service is the location of service provider and hence, the place of provision of service i....

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.... company; d. Support the representation of the company on the orders status; e. Assist the company on the collection of sale proceeds and resolve quality issue on sale; and f. Execute specific advertising strategy formulated by the company to facilitate the sale of products and services in India. ii. The provision of technical support services which include of the following:- a. Advisory support provided to customers with regard to project design based on direction from the company; b. Providing advice, clarification and technical assistance to customers on behalf of the company; c. Provide the company s customers evaluation board and samples for product testing. 7.2. Further....