2024 (9) TMI 1788

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellants : Ms. Disha Gursahney a/w Viraj Reshamwala For the Respondents : Shri A.K. Shrivastava, Authorized Representative ORDER PER: S.K. MOHANTY Heard both sides and examined the case records. 2. Briefly stated, the facts of the case are that the appellants herein are engaged in providing Information Technology Software Services, and for that purpose, are registered with the jurisdictional ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned Commissioner (Appeals). Appeal filed by Revenue was disposed of by the learned Commissioner (Appeals) vide the impugned order dated 27.10.2016, in allowing the appeal in favour of the Revenue. In support of allowing the appeal, the learned Commissioner (Appeals) has held that the case of the respondent (appellants herein) fall under the scope and purview of Rule 4(a) of the Place of Provisi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the learned Assistant Commissioner of Service Tax, in allowing the refund claim in favour of the appellants, Revenue has issued a protective demand for recovery of the refund already sanctioned. Adjudication order passed against such protective demand was appealed against before the learned Commissioner (Appeals) and the learned Commissioner (Appeals) vide order dated 05.03.2018 has set aside....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e learned Commissioner (Appeals) has mainly relied upon the proviso clause appended to clause (a) of Rule 4 of the Place of Provision of Service Rules, 2012. On plain reading of the said proviso clause, it transpires that in order to fall within the purview of such clause, the basic requirement is that there should be involvement of the goods for consideration of the place of provision of service.....