9911796707
TMI Blog2017 (10) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... e disposed of by this common order. The details of the appeal, as submitted by appellant, are given herein below:- Appeal No. OIA No. Refund claim amount Period involved ST/20003/2017 1427/2016 dt. 29/09/2016 Rs.2,56,532/- 01/2015 to 03/2015 ST/20004/2017 1424/2016 dt. 29/09/2016 Rs.2,77,061/- 10/2014 to 12/2014 ST/20005/2017 1423/2016 dt. 29/09/2016 Rs.1,50,916/- 07/2014 to 09/2014 ST/20006/2017 1426/2016 dt. 29/09/2016 Rs.1,32,603/- 10/2013 to 12/2013 ST/20007/2017 1425/2016 dt. 29/09/2016 Rs.1,79,126/- 01/2014 to 03/2014 ST/20008/2017 1422/2016 dt. 29/09/2016 Rs.1,23,594/- 04/2014 to 06/2014 3.1. Briefly the facts of the present case are that the appellant is holding the service tax registration certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above mentioned services are rendered in India. c. In the Buying services agreement effective from 01/04/2013 between the appellant and the foreign parent company, the territory for rendering service is clearly mentioned as India. 3.2. Aggrieved by the Orders-in-Original, the appellant filed appeals before the Commissioner(Appeals) on the ground that the service agreement entered into between the appellant and the parent company in Singapore and the ultimate beneficiary of services is the Singapore company which proves export of services and further the support services rendered as per the agreement are BAS and in such cases, the location of the service receiver is the criterion to consider export of service. After considering the var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant cannot be termed as an intermediary. He further submitted that the Commissioner(Appeals) has wrongly rejected the refund claims by holding that the appellant is facilitating marketing, sale and technical support of products belonging to the foreign client and its related services and the territory for rendering such services is in India. The learned Commissioner(Appeals) further held that the appellant is acting as an intermediary between the foreign company and its India customers and therefore the place of provision of service is the location of service provider and hence, the place of provision of service is in India itself. 6. On the other hand, the learned AR reiterated the findings of the impugned order and submitted that both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue on sale; and f. Execute specific advertising strategy formulated by the company to facilitate the sale of products and services in India. ii. The provision of technical support services which include of the following:- a. Advisory support provided to customers with regard to project design based on direction from the company; b. Providing advice, clarification and technical assistance to customers on behalf of the company; c. Provide the company s customers evaluation board and samples for product testing. 7.2. Further I also find that the learned Commissioner(Appeals) has also analysed the various clauses of the agreement and has come to the conclusion that as per the agreement also appellant is engaged in providing project ..... X X X X Extracts X X X X X X X X Extracts X X X X
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