2019 (9) TMI 749

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....he 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 service to their group companies who are lo....

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....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 find that as per the facts of the present case there is no dispute that the appellant have received the reimbursement towards salary and other miscellaneous expenses from their group companies located outside. This reimburs....

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....ved 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 receiving any service, on the contrary, they are providing services to overseas group companies, the provision of Section 66A and Rule made there under is absolutely not applicable, therefore, the demand is also not maintainable. The similar issue has been considered by th....