2018 (1) TMI 1398

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....n, AR For The Respondent : Shri Narender Singhvi, Advocate ORDER Per Justice Dr. Satish Chandra 1. The present appeal is filed by the Department against the Order-in-Original No. 182-184/2013 dated 03/12/2013. 2. The brief facts of the case are that the respondent in the present case entered into an agreement on 23/07/2007 with M/s Discount City Hotels Ltd. UK (DCH) for facilitating....

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....V/s Commissioner 2013 (29) STR 257 (Tri. Del) as well as Microsoft Corporation I P Ltd. V/s Commissioner, 2009 (15) STR 680 (Tri-Del) where the Tribunal observed that :- (v) The consumer of the service provided by the agents and subagents of WU in India is the Western Union, located abroad who use this service for their money transfer business not the persons receiving money in India. Sin....

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....f the services in question has to be treated abroad. The destination has to be decided on the basis of the place of consumption, not the place of performance of service, in the case of this service. (vi) Reimbursement of advertisement and sales promotion activities received from WU is not taxable as the same are for the services provided to WU, which are export of service. (vii) ....

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....n terms of the provisions of rule 3(1)(iii) read with rule 3(2) of the Export of Services Rules, 2005 and hence no service tax is leviable. 3 ST/51991/2014 (DB) (xii) There is no need to remand the cases of sub-agents. The same must be decided on the basis of the majority opinion. " In view of the answer in para 76(xi): (i) No service tax becomes payable by M/s. Paul Mer....