2018 (2) TMI 1253

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....ppellant(s) Shri Thirumalai Sampath, Advocate - for the Respondent(s) ORDER Per: Ashok Jindal The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) has sanctioned the refund claims to the respondent. 2. The brief facts of the case are that the respondent executed an agreement with C. Sam Inc., in USA, the service receiver and M/s. C-Sam Solutions....

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....inst the said order, the Revenue is before me. 4. The case of the Revenue is that the services supplied by the respondent are not export of service as they are providing the services to the recipient located in India and therefore, they are not entitled for refund claim. On the other ld. Counsel for the respondent submits that the issue has already been settled by this Tribunal in the case of B....

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.... on the instructions of foreign clients are covered by the Rule 3(3) of Export of Taxable Service Rules, 2005. Therefore, the appellant are not required to pay Service Tax during the impugned period for their activity. Accordingly, they are entitled for refund claim." 6. In view of the above analysis, I hold that, as the respondent service in India to the customers of their principal located ou....