9911796707
TMI Blog2018 (6) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... KTS in Ireland, therefore merely because the information/report were prepared in India it cannot be said that service has not been exported - It has been held in the case of M/S MOUNT KELLETT MANAGEMENT (I) PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-I [2015 (8) TMI 685 - CESTAT MUMBAI], that even though the service was performed in India but service recipient is located outside India and convertible foreign exchange was received towards such service, service shall be considered as export of service. Since lower authority have not verified documents properly i.e. debit note and entry of the debit note in the books of accounts, payment received against such debit note. If these informations are recorded in the books of accounts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f preparation of information/documents/reports in respect of assistance, financial, medical and clinical data, market research report and legal support provided by the appellant and same was used for the activity undertaken by the foreign entity M/s. GSKTS that is out side India. He submits that M/s. GSKTS Ireland does not have operation in India therefore question of using the services in India does not arise. All the information and data prepared by the appellant have been sent to M/s. GSKTS and same was used for their operation in Ireland, therefore service of business support service clearly export of service. He submits that during relevant period only requirement to qualify the service as export of service is only that against the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 326 (Tri.-Del.); (v) Atlas Copco (I) Ltd. vs. CCE, Pune 2015-TIOL-864- CESTAT-MUM; (vi) Airbus Group India Pvt. Ltd. vs. CST, Delhi 2016 (45) STR 120 (Tri.-Del.); (vii) Barco Electronics Systems Pvt. Ltd. vs. CCE ST, Noida 2016 (45) STR 532 (Tri.-All.). 3. On the other hand, Ld. Commissioner A.R. appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that appellant in their ST 3 returns did not show services which has been exported, appellant themselves have treated the service as provided in India Accordingly, correctly paid the service tax. There is no question of refund as there is no export of service. 4. We have carefully considered the submissions made by both s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service provider in convertible foreign exchange. As per this statutory provision Ld. Commissioner was not suppose to import various extraneous requirement, which are otherwise not relevant. As per the facts, it is clear that though the report/information on various aspect was prepared in India but the same was provided to GSKTS, Ireland and same was used by GSKTS in Ireland, therefore merely because the information/report were prepared in India it cannot be said that service has not been exported. It has been held in various judgments cited by the appellant that, even though the service was performed in India but service recipient is located outside India and convertible foreign exchange was received towards such service, service shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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