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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 ..... y 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 the appellant falls under the taxable category of Business Auxiliary Service . During the period July 2008 to Sept 2009 and Jan 2010 to Feb 2011, the assessee had filed refund application for unutilised Cenvat credit of service tax taken on input service lying in its account, as it had exported the output services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.A. should be regarded as the recipient of service. 9. In the case of Paul Merchants (supra), this Tribunal in para 21 of the order has explained the term 'used outside India' in context of usages of services by the service recipients. The relevant portion of the order is extracted below:- Further as already e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould 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 be imported but the marketing services will be considered to be exported. It may prima facie appear to be contradictory. But this is the outcome of the Rules as it exists now and this was the position clarified by CBEC vide Circular No. 111/5/2009-S.T., dated 24-2-2009. 11. In view of the settled principle of law, I am of the firmed opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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