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TMI Blog2018 (4) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... t - appeal allowed by way of remand. - Appeal(s) Involved: ST/ 21700/2017-SM, ST/ 21701/2017-SM - Final Order No. 20297-20298 / 2018 - Dated:- 27-2-2018 - MR. S.S GARG, JUDICIAL MEMBER Shri Deepak Kumar Jain, CA, For the Appellant Shri Madhupsharan, Asst. Commissioner(AR), For the Respondent Per: S.S GARG These two appeals have been directed against the common impugned order dt. 07/09/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has remanded the matter back to the original authority with certain directions. Since the issue involved in the present appeals is common, therefore both the appeals are disposed of by this common order. The details of the appeals are as under: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddressed all the issues for which the appeal was filed by the appellant. 3. Heard both sides and perused records. 4. Learned consultant for the appellant submitted that the impugned order is not sustainable in law as the learned Commissioner(Appeals) has not given any finding with regard to the fact that the appellant is not an intermediary under Rule 2(f) of Place of Provision of Service Rules, 2012. He further submitted that the services rendered by the appellant are not in any manner connected with the facilitating or arranging sale of analog products in India and accordingly by no stretch of imagination can they be treated as intermediary. He further submitted that the nature of services rendered by the respondent company are noth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been providing the intermediary service and not the export of service. He also submitted that the place of provision of service is not outside India but within India and hence the conditions contained in Rule 6A (1 of the Service Tax Rules, 1994 read with Notification No-272-12-ST dt 20/06/2012 stands fulfilled rendering the assessee ineligible for the refund to the extent of turn over relating to marketing and sales support service, 6. After considering the submissions of both the parties and perusal of records and the judgments relied upon by the assessee, especially the assessee's own case for the previous period, I find that the appellants are not rendering the intermediary service and they are rendering consulting engineering s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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