TaxTMI 
TaxTMI 
2017 (10) TMI 853
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....ustoms (Appeals) and rejected the Appeal preferred by the Appellant. 2. The Respondent is registered with the Service Tax Department for providing taxable services under category of "Business Auxiliary Services". Under an agreement dated 28 September 2017 entered into between the Respondent and M/s. Western Union Finance Services Inc., USA, the Respondent provided money transfer services to their customers and recipients in India, to which the transfer of funds was likely to occur and to pay out money transfer services transactions in accordance with the time standards set forth in the service agreements. The Respondent received fees and charges from Western Union Finance Services Inc., USA as per the schedule in the said agreement. The Re....
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.... authorised representative abroad in transferring money from foreign countries to their recipients in India did not fulfill the conditions of "Export of Service" stipulated under Rule 3(2) of the "Export of Service"s Rules, 2005 inasmuch as the services rendered by the Respondent was not "used outside India". He has contended that the decision of the Appellate Tribunal in the case of Paul Merchants Limited Vs. Commissioner of Customs 2012 TIOL 1877 CESTAT DEL [ 2013(29)STR 257 (supra), relied upon in the impugned order has been challenged and hence, incorrect reliance has been placed by the Appellate Tribunal on the said judgment in holding that the issue involved in the present case is clearly covered. 4. Shri. Motwani, the learned Counse....
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.... their services rendered to the Western Union in convertible foreign exchange. Therefore, as per the clarification issued by the CBEC in their Circular dated 24.2.2009, as referred to supra, for the services that fall under Category III [Rule 3(1)(iii)], the relevant factor is the location of the service receiver and not the place of performance. The phrase 'used outside India' is to be interpreted to mean that the benefit of the service should accrue outside India. Thus, for Category III services [Rule 3(1)(iii)], it is possible that export of service may take place even when all the relevant activities take place in India so long as the benefits of these services accrue outside India." 5. Shri. Motwani has submitted that the App....
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....India. In the judgment of the Division Bench of this Court in Commissioner of Service Tax, Mumbai II Vs. SGS India Pvt.Ltd. (supra), paragraph 24 reads thus: "In the present case, the Tribunal has found that the assessee like the respondent rendered services, but they were consumed abroad. The clients of the respondents used the services of the respondent in inspection/test analysis of the goods which the clients located abroad intended to import from India. In other words, the clients abroad were desirous of confirming the fact as to whether the goods imported complied with requisite specifications and standards. Thus, client of the respondent located abroad engaged the services of the respondent for inspection and testing the goods. The....