TaxTMI 
TaxTMI 
2019 (10) TMI 1324
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....s not export of services and there was no nexus between input and output activities has been assailed in this appeal. 2. Learned Counsel for the appellant argued that primarily basing on the word "agent" available in the agreement between the appellant and its foreign client and without going to the substance of the agreement and the scope of service as mentioned in the agreement, Learned Commissioner (Appeals), CGST and Central Excise, Mumbai had confirmed the findings in the Order-in-Original but a cursory look into the agreement would reveal that appellant is a licenced Seamen recruiter who had provided "Seafarer" to be employed in the vessels of overseas owner and the entire process of selection, medical test, insurance, transport....
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....evenue against which appellant had not put forth any defence for which he seeks no interference by the Tribunal in the order passed by the Commissioner (Appeals). 4. Heard from both the sides at the length and perused the case record. The ground of rejection cited by the Commissioner (Appeals) is that the content of agreement reveals that appellant was an agent of employer (intermediary) engaged for the purpose of providing Seafarer recruitment service to third parties for which as per Rule 6(a) of Export of Services that stipulates under sub-rule (1)(d) that the Place of Provision of Service is to be outside India to bring the activities into the purview of Export but Rule 9 of the Place of Provision of Services Rules, 2012 stipulate....
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.... it is the vice versa. Further, as has been held by Hon'ble Delhi High Court in the case of Indian Association of Tour Operators v. Union of India [W.P. (C) No. 5267 of 2013] [2017 (5) G.S.T.L. 4 (Del.)], Export is different from non-taxable event and unrelated to POPS which deals clearly with taxable events of service. Therefore, I have got no hesitation to hold that the services carried out by the appellant are in the nature of manpower recruitments/supply agency services which were being exported from India. 5. In view of Circular No. 120/01/2010-S.T., dated 19th January, 2010 issued by the Board which clarified that no correlation or nexus is required to be established between input service and export and since credits were validl....