TaxTMI 
TaxTMI 
2020 (1) TMI 635
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....ed A.R. pointed out that M/s. General Motor India Private Ltd. (GMIPL) are engaged in manufacture of motor vehicles and also registered for payment of service tax for providing and receiving taxable services under various categories. During audit of financial records of the respondents from the trial balance for the year 2010 it was seen that there were entries relating to income/miscellaneous income under ledger codes 9051.002 CO for "reimbursement income" and code 9053.002-CO for "mark up/other income". The revenue inquired about these income and respondent informed them that they were providing various engineering services to M/s General Motor Global Technology" GMGTO under an agreement. They pointed out that the said income related to e....
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....rvice Rules 2005 (up to 30.06.2012) and Rule 6A of the Service Tax Rules, 1995 (with effect from 1.07.2012). 4. Learned A.R. pointed out that the Commissioner dropped the said proceedings holding that the services provided by the respondent to GMGTO were export of service and thus not liable to service tax. He pointed out that in the instant case the service provided by the respondent to GMGTO are actually used by respondent themselves in their own premises. He pointed out that Rule 2(i) of Place of Provision of Service Rules, 2012 defines location of service recipient as follows: "Rule 2(i) of Place of Provision of Service Rules, 2012, defines the "location of service receiver" as under: (i) "location of the service receiver" means :-....
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....sertion, he relied on the Article 6 of the agreement: * "As per Article 6 of the agreements entered between M/s. GMGTO and M/s. GMIPL from time to time, M/s. GMGTO shall be the author and copyright owner of all such deliverables (services as received from M/s. GMIPL). * The purpose of this agreement is to use the services of M/s. GMIPL to develop Automotive Technology on behalf M/s. GMGTO (Article 1). * M/s. GMGTO reserves right, title and interest in all complete or incomplete deliverables produced by M/s. GMIPL and M/s. GMIPL is not entitled to assign the said deliverable to any other entity without prior permission of M/s. GMGTO (Article 6)." In this background the service recipient would be the GMGTO. The SCN alleges that the ser....