2019 (9) TMI 749

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....as Group Companies in connection with the supply of goods by Indian Companies to their group companies. The case of the department is that the reimbursement received by the appellant from their group companies is towards the service of Man Power supply by overseas to the appellant company, therefore, the same is taxable under Section 66A of the Finance Act, 1994 and Rules made there under on Reverse Charge Mechanism. Accordingly, the demand of service tax was confirmed. 2. Sh. Saurabh Dixit, Ld. Counsel appearing on behalf of the appellant submits that as per the undisputed facts of the case it is not the case of receipt of Man Power service from their group companies located overseas, whereas the appellants are providing the support ser....

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.... • Airbus Group India P. Ltd.-2016 (45) STR 120 (Tri.-Del) • Sakata INX (India) Ltd. 2018 (3) TMI 1242 CESTAT NEW DELHI • BMW (India) P. Ltd.- 2017 (10) TMI 903 cestat Chandigarh • Intercontinental Consultants and Technocrats (P.) Ltd.-2013 (29) S.T.R 9 (Del) • Intercontinental Consultats and Technocrats (P.) Ltd.-2018 (10) GSTL 01 (SC) • Peregrine Technologies P. Ltd-2018 (6) TMI 334 CESTAT MUMBAI • Sumitomo Corporation India P. Ltd-2017 (50) S.T.R 299 (Tri-Del.) 3. Sh. T.K. Sikdar, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records. We f....

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....rvice tax:-(i) in respect of the taxable services notified under sub-section (2) of section 68 of the Act, means,- (G) in relation to any taxable service provided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory, the recipient of such service". 5. From the reading of the above Section 66A and Rule 2 (1) (d) (iv) of service tax Rules 1994, it is absolutely clear that the service tax liability under the above provision is only on the recipient of service in those cases when the Indian person is receiving the service from abroad and the service provider is not having any office in India. As stated above since the appellant are not receivin....

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....e goods were sold by the foreign entities or from whom various details and information were collected were not to be considered as recipient of service provided by the appellant/assessee. In Airbus Group India Pvt. Ltd. vs. CST, Delhi reported in 2016 - TIOL - 2312 - CESTAT - DEL., the Tribunal after referring to the decisions in Paul Merchants Ltd. (supra), Microsoft Corporation (I) (P) Ltd. vs. CST, New Delhi reported in 2014 (36) S.T.R. 766 (Tri. - Del.) and Gap International Sourcing India Pvt. Ltd. reported in 2014 - TIOL - 465 - CESTAT - DEL. held that what constitutes export of service is to be determined strictly in accordance with the Export of Service Rules, 2005. It is the person who requested for the said service and is liable t....