2021 (11) TMI 20

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....2 to 22337/2017 dated 28.09.2017 passed by the Custom's, Excise and Service Tax Tribunal ('Tribunal' for short) in Appeal Nos. ST 20003 to 20008/2017. 2. The appeal was admitted on 08.04.2019 to consider the following substantial question of law: "Whether in law, the appellant is liable to pay service tax on the services rendered by it to Excelpoint SG"? 3. The appellant-Assessee is a company incorporated under the Companies Act, 1956 in India carrying on business in the name and style of Excelpoint Systems (India) Private Limited ("Excelpoint" for short), inter alia engaged in providing marketing support services and technical support services to Excelpoint Systems (Pvt. Limited), Singapore and having its office in India. &n....

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....bai East, 2019 - VIL - 763 - CESTAT - MUM - ST, submitted that para 5.9.6 of the Education Guide issued by the Central Board of Customs and Excise inasmuch as 'Intermediary Services' particularly prior to 01.10.2014 and post 01.10.2014 has not been appreciated by the authorities as well as by the Tribunal. The Tribunal has proceeded to confirm the orders of the authorities without application of mind sans providing valid reasons for the same. No valid reasons are reflected in the order of the Tribunal, the same being cryptic requires to be set aside and remanded back to the Tribunal to reconsider the matter in the light of the amendment brought out to the Service Tax Rules with effect from 01.07.2012. 7. Learned counsel submitted that th....

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....(f) of the Rules, 2012, having regard to these aspects, no further remand is necessary. 9. Learned counsel further submitted that even if the order of remand has to be passed, it should be limited to consider whether the appellant was engaged in provision of facilitating services of supply of goods having regard to the amendment brought to Rule 2(f) with effect from 01.10.2014.   10. We have carefully considered the rival submissions of the learned counsel appearing for both the parties and perused the material on record. Rule 2(f) of Rules, 2012, pre and post amendment reads thus: (f) Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service ....

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....ot export service in terms of Rule 6A(d) of the Service Tax Rules 1994. 14. To analyse on this aspect, the authorities as well as the Tribunal have considered the clauses of the agreement entered into between the appellant and the foreign company to arrive at a finding that the appellant is an 'intermediary' within the ambit of Rule 2(f) of the Rules, 2012. 15. Arguments of the learned counsel for the appellant is that the authorities have not applied their mind to arrive at such a finding, the definition clause of 'Intermediary' in Section 2(f) of the Rules, 2012, has not been properly appreciated with respect to the activities carried out by the appellant. It was argued that it is a contract of the assessee/appellant with the foreig....