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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 ..... Seth, Advocate for the Appellants Dr Neha Garg, AR for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed against Order-in-Appeal No.9 & 10/2013 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 Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les made thereunder, the gap has to be filled by construction and on the analogy of the transaction of sale of goods, the service recipient in a transaction of 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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of services covered by Rule 3(1)(iii) of the Export of Services Rules, 2005, which are the service in relation to business or commerce, the same provided 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of export and that "effective use of advertisement services shall be the place where the advertising material is disseminated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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