TaxTMI 
TaxTMI 
2026 (5) TMI 367
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.... and No. ST/20177/2016 are filed by the appellant M/s. Witness Systems Software (India) Pvt. Ltd. against Order-in-Original No. 4/2012 dated 09.02.2012 and Order-in-Original No.29/2015 dated 30.11.2015, respectively. 2. Briefly the facts are that the appellant M/s. Witness Systems Software (India) Pvt. Ltd. is a subsidiary unit of Americas Inc. and are into providing software related services to the clients of their parent company. The question was whether the services rendered by the appellant were to be classifiable under the category of 'Management', Maintenance or Repair Service'. The contention of the appellant was that since the services were in the nature of Information Technology Software Service (ITSS) were not taxable prior to ....
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.... Export of Services in view of Rule 3(1)(iii) of the Export of Service Rules, 2005 read with CBEC Circular No. 111/5/2009-ST dated 24.02.2009. Relied on the following decisions: • Microsoft Corporation (I) Pvt. Ltd. Vs. CST. 2014 (36) STR 766 (Tri-Del.) • CST Vs. Vodafone India and Ors. 2025 (33) CENTAX 152 (S.C.) 2.2 With regard to limitation, it is submitted that under the bona fide belief the services were considered to be Business Auxiliary Services and thus, claimed to be Export of Services, hence, no mala fide intention can be alleged against the appellant. It is also submitted that the Revenue has not discharged their burden of proof to classify the services under 'Management, Maintenance or Repair Servic....
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....val of doubts, it is hereby declared that for the purposes of this sub-clause, "service in relation to promotion or marketing of service provided by the client" includes any service provided in relation to promotion or marketing of games of chance, organised, conducted or promoted by the client, in whatever form or by whatever name called, whether or not conducted online, including lottery, lotto, bingo;] (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or [Explanation. For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "inputs" means all goods or services intended for use by the clie....
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....en that the services rendered by the appellant are in the nature of provision of service on behalf of the client as these services are provided by the appellant to the customers of their parent company on behalf of the parent company, for which the cost along with the mark-up is paid to the appellant, hence, rightly classifiable under Business Auxiliary Service. 6. The Export of Service Rules, 2005 is reproduced below: Export of Services Rules, 2005 [Notification No. 9/2005-ST, dated 3-3-2005 as amended) In exercise of the powers conferred by sections 93 and 94) of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely RULE 1. Short title and commencement. (....
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....erformed outside India: Provided further that where the taxable services referred to in sub-clauses (zzg), (zzh) and (zzi) of clause (105) of section 65 of the Act, are provided in relation to any goods or material or any im-movable property, as the case may be, situated outside India at the time of provision of service. through internet or an electronic network including a computer network or any other means, then such taxable service, whether or not performed outside India, shall be treated as the taxable service performed outside India;]. (iii) specified in clause (105) of section 65 of the Act, but excluding,- (a) sub-clauses (zzzo) and (zzzν), (b) those specified in clause (i) of this rule except ....
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....ovider in convertible foreign exchange. [Explanation. - For the purposes of this rule "India" includes the installations, structures and vessels in the continental shelf of India and the exclusive economic zone of India;]. RULE 4. Export without payment of service tax. Any service, which is taxable under clause (105) of section 65 of the Act, may be exported without payment of service tax. RULE 5. Rebate of service tax. Where any taxable service is exported, the Central Government may, by notification, grant rebate of service tax paid on such taxable service or service tax or duty paid on input ser-vices or inputs, as the case may be, used in providing such taxable service and the rebate shall be subject to such c....