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TMI Blog2017 (10) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... ical issue has come up before the Tribunal in the case of GAP International Sourcing (India) Pvt. Ltd. Vs. CST, Delhi [2014 (3) TMI 696 - CESTAT NEW DELHI] wherein it was observed that The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in relation to business or commerce, who has paid for these service an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 dated 17.1.2013. The period of dispute is from 2009 to 2011. 2. Brief facts of the case are that during the period under consideration, the appellant was engaged in providing taxable service i.e. Online Information and Data Access or retrieval Services . The appellant has claimed the cenvat credit and demanded the refund which was denied by the department observing that the services were pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provision of service, has to be treated as the person - (a) on whose instructions the service has been provided and who is obliged to make payment for the provision of service; and (b) whose need is satisfied by the provision of service - it may be his personal need or the need of his business or need to meet some obligation to some person. Since service is normally an activi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided by a person in India for use in relation to business or commerce would be treated received outside India and hence, exported, if - (i) the services have been provided on the instruction of a person located outside India for use in his business; (ii) payment for those services has been made by him in convertible foreign exchange and it is he who has used the service to satisfy the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the audience though the actual benefit may finally accrue to the buyer who is located at another place is not only not in accordance with the provisions of Rule 3(1) of the Export of Services Rules, 2005, but is also contrary to the law laid down by the Apex Court in the case of All India Federation of Tax Practitioners (supra) and Association of Leasing and Financial Service Companies (su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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