2015 (5) TMI 142 - AT - Service Tax

Refund claim - realization of export proceeds at different location - whether the service provided in Coimbatore shall provide the jurisdiction to the respondent for claim of refund thereat - Held that - adjudicating authority held that because the foreign exchange was received in Mumbai, the respondent should have sought refund of the service exported, in Mumbai jurisdiction - conception of the adjudicating authority is erroneous in law because wherever foreign exchange is realized makes no difference to law since that has come to India and that establishes the export of service from India. Therefore, learned appellate authority is correct in para 7 of his order to hold that there is no question of treating the Mumbai unit of the respondent as well as Coimbatore unit to be distinct. Respondent provided service in Coimbatore and taxable event occurred thereat. The authority of Coimbatore has jurisdiction over the issue of refund for which he should rightly entertain the refund application. - Decided against Revenue.

Summary

The appellate tribunal allowed the miscellaneous application regarding a name change. The main issue was whether services provided in Coimbatore give jurisdiction for refund claims. The tribunal ruled that the location of foreign exchange receipt does not affect the law, as it establishes the export of service from India. Therefore, the Coimbatore unit has jurisdiction over refund claims. The tribunal dismissed the stay application and appeal of Revenue.