TaxTMI 
TaxTMI 
2021 (2) TMI 399
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....2018 passed by the Assistant Commissioner, Central GST Division V, NOIDA were set aside. The assessee-respondent in this case filed two claims seeking rebate of Rs. 1,53,261/- and Rs. 3,60,63,022/- on June 29, 2009 and June 02,2009 respectively under Notification No. 11/2005- ST dated April 19, 2005 read with Section 93A of the Finance Act, 1994 in respect of the Service Tax and Cess paid on all taxable services exported in terms of Rule 3 of the 'Export of Service Rules, 2005' for the services said to be exported between December, 2008 to March, 2009 and June, 2008 to March, 2009. 2. After scrutiny of the claims, the Original Authority rejected both the rebate claims and on appeal, learned Commissioner (Appeals) by his Order-in-Appeal d....
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....ensation in foreign currency from SEC and paying service tax on such services and seeking rebate of Service Tax so paid holding the services rendered by them to M/s. SEC as export of services. In this case, the services rendered by the appellant are being consumed within India and not outside India. Therefore, the services are being rendered in India and not being exported outside India. Therefore, no rebate is admissible as per Rule 6A of Service Tax Rules, 1994 and Rule 3 of Export of Services Rules, 2005. 2 (a). There is no ambiguity in law and services can be said to have been exported only if they are consumed outside India. The definition of Export under section 2(18) of the Customs Act is 'taking out of India to a place outs....
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....rmed) outside India. (iii) Category (III) [Rule 3(1)(iii)] : For the remaining services (that would not fall under category I or II), which would generally include knowledge or technique based services, which are not linked to an identifiable immovable property or whose location of performance cannot be readily identifiable (such as, Banking and Other Financial services, Business Auxiliary services and Telecom services), it has been specified that they would be 'export',- (a) If they are provided in relation to business or commerce to a recipient located outside India; and (b) If they are provided in relation to activities other than business or commerce to a recipient located outside India at the time when such s....
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.... Counsel for the respondent submitted as follows: 1. Two issues to be decided are: (a) Whether the impugned order is legal and correct as it has been passed following the ratio of the decision of the Hon'ble CESTAT in respondents' own matter which is pending for a decision before Hon'ble Supreme Court. (b) Whether the export of service during the relevant period covered the services which were provided to an entity located outside India though the same were utilized by the customers of the foreign entity in India. 2. The impugned order has been passed following the Final order of this Tribunal No. ST/A/50142- 50143/2015-CU(DB) dated January 8, 2015. Merely because an appeal/SLP has been filed by the Reven....
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....business auxiliary service means any service in relation to - (i) .... (ii) .... (iii) .... (iv) .... (iv) provision of service on behalf of the client..." 5. In this case they are rendering service on behalf of M/s. SEC to its customers and, therefore, they are getting paid by M/s. SEC and not by its customers. They have no direct contract with the customers for whose benefit they were providing the services. 6. Lastly, they also claimed that out of two appeals one relates to rebate claim of only Rs. 1,53,262/-, which is below the monetary limit fixed for filing the appeal by the department in terms of instruction F.No. 390/MISC/116/2017-JC, dated August 22, 2019 and therefore, needs to be....
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....in foreign currency. This qualifies as export of service and rebate is available. 12. We find that this issue is no longer res integra as this Bench had in respect of the same assessee, in Final Order No. ST/A/50142-50143/2015-CU(DB) dated January 8, 2015 in Appeal Nos. ST/141/2009 and ST/53664/2014-CU(DB) held that such services qualify as export of services. Paragraphs 8 to 10 of the order are reproduced below: "8. As the facts of this case are similar to the case of Blue Star Ltd., therefore, we have no hesitation to hold that in this case appellant had provided services of business support and maintenance and repairs to their client located outside India and performed in India on behalf of client located outside India.....