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TMI Blog2014 (10) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. At the relevant time, there were no specific rules to determine the place of provision of service in service tax law. However, with effect from 20/06/2012 a specific Rule has been prescribed called Place of Provision of Service Rules, 2012. Though these Rules are only prospective in nature, the provisions of these Rules can be gainfully used to understand the concept of place of provision. Rule 3 of the Rule says that the place of a provision of a service shall be the location of the recipient of the service. In the facts of the case before us, the service receiver is M/s. Western Union, who has paid the consideration for the service and who is situated outside India and therefore, the place of provision of service should be treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Western Union, the appellants either directly or through sub-agents delivered the money to the intended beneficiaries in India. The appellants received commission in convertible foreign exchange from M/s. Western Union for the services rendered. The department was of the view that since the services have been rendered in India, the appellants are liable to tax on the commission received under reverse charge mechanism. Accordingly, notices were issued and the demands confirmed. 3. The learned Chartered Accountant representing the appellants submitted that the nature of the services undertaken is transfer of money from abroad for the remitters situated abroad through Western Union. Thus, the service provider for the money transfer serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handigarh - 2013 (29) STR 257 (Tri-Del), CCE Vs. Fine Forex Pvt. Ltd. - Appeal No. 818 of 2008 and Gap International Sourcing (India) Pvt. Ltd. Vs. CST - Appeal No. 819 of 2008 wherein also in similar situations, this Tribunal held that transaction involved amounted to export of service. Therefore, in the present case also it is his submission that the transaction be treated as export of service and the service tax demand confirmed be set aside. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. It is his submission that since the beneficiary is situated in India it should be held that service has been rendered in India. He also submits that the Revenue has challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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