2019 (1) TMI 1179

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....es of Provisions of Services Rules, 2012 (POPS) w.e.f. 01.10.2014. After considering the explanation filed by the assessee, the adjudicating authority vide Order-in-Original No. 6/2018 dated 05.02.2018 confirmed the proposed demand and consequently appropriated the payments made towards the service tax and also interest. In the order, the adjudicating authority has negated the pleadings of the appellant that their services came under the purview of export of services in terms of 6A of the Service Tax Rules, 1994 (STR). Not having met with success in its first appeal before the Commissioner of GST & CE (Appeals-I), Chennai, the present appeal is filed before this forum. 2. Shri P.C. Anand, Consultant appeared for the assessee and his cont....

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....n the nature of intermediary services is that of the location of the service provider, etc. He also relied on the following case laws in support of his contentions:- 1. ABS India Ltd. Vs. CST, Bangalore 2009 (13) STR 65 (Tri.-Bang.) 2. AERO Products Vs. CST, Bangalore 2009 (15) STR 225 (Tri.-Bang.) 3. Godaddy India Web Services Pvt. Ltd. 2016 (46) STR 806 (AAR) 4. Universal Services India Pvt. Ltd. 2016 (42) STR 585 (AAR) 3. Per contra, Ld. DR, Shri L. Nanda Kumar, appeared for the Revenue supported the findings of the lower authorities. 4.1 I have considered the rival contentions, perused the documents placed on record, have also gone through the orders of the lower authorities and also gone through the orders relied o....

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.... 4.3 Rule 3 of POPS Rules which is relied on by the appellant, reads as under:- "Place of provision generally:- The place of provision of a service shall be the location of the recipient of service: Provided that in case "of services other than online information and database access or retrieval services" (inserted vide Notification 46/2012-Service Tax) where the location of the service receiver is not available in the ordinary course of business, the place of provision shall be the location of the provider of service." Rule 9 ibid, relied on by the Revenue, reads as under:-" "Place of provision of specified services:- The place of provision of following services shall be the location of the service provider:- (a) Service....