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TMI Blog2017 (4) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Per Ashok Jindal Revenue is in appeal against the impugned orders wherein the Ld. Commissioner (Appeals) allowed the refund claims of the respondents following the order of this Tribunal, order No. 52495/2016 dated 08.03.2016. 2. Brief facts of the case are that assessee is a wholly owned subsidiary of British Airways PLC, United Kingdom (for short, referred to as B.A. ). As per agreement, the appellant provides call centre services to B.A. by addressing calls received from passengers of B.A. and attending to the inquiries of prospective passengers, who are located both in India and outside India. In consideration of such service, the appellant is being remunerated by B.A. on cost plus mark-up basis. The service provided by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The appellant had provided Call Centre Services to B.A. based in UK. There is no contract/agreement between the appellant and the customers of B.A. to provide any service. B.A. has made the payment to the appellant for the services provided to the third party (customers of B.A.) in convertible foreign exchange. Since, service tax is a destination based consumption tax , the test to be applied for ascertaining the actual consumer of service is the person who pays for the service and not the person who benefited from the service. In the present case, it is not in dispute that as per the contractual obligation, B.A. had paid to the appellant for the cost of services rendered to the customers at its behest. Thus, in my considered view, B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the service that is sought to be taxed is the service provided to the person paying for the service and not the service which is provided to a person in India who is not paying for the service though such person may also be a beneficiary of such service. 29. I have difficulty in agreeing with the argument that export of service should be determined, especially in the case of category-III services, by looking at the origin and termination of activities constituting a service because this test is not laid down in the Rules.. 30. The outcome of the above interpretation is that if a person does market promotion for a manufacturer located outside India for selling the goods in India after its import, the goods will be considered to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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