2023 (4) TMI 167

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..... tisfied for treating a service provided as export of service. The CESTAT has rightly recorded that assessee has clearly satisfied the conditions required for treating the service as export of service - the services provided by the assessee is an export of service under Rule 6A of the Service Tax Rules, and thus cannot be chargeable to service tax. Appeal dismissed.
HON'BLE MR. JUSTICE P.S. DINESH KUMAR AND HON'BLE MR. JUSTICE C.M. POONACHA For the Appellant : (By Smt. M. Preetha, Advocate) For the Respondent : (By Mr. Prasad Paranjape, Advocate For Shri. Bharath Janarthanan, Advocate) JUDGMENT P.S. DINESH KUMAR, J., This appeal by the Revenue, directed against the order dated April 01, 2022 in final order No. 20145 to 20 .....

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..... ed to clients abroad, assessee treats such services as export and does not pay service tax. 4. A show cause notice dated October 18, 2019 was issued to assessee proposing to deny benefits of export of services and a demand of Rs.17,71,79,316/- was raised. The Commissioner of Central Tax passed an OIO [Order-in-Original] confirming the demand and denied the benefit of export of services holding that the said services are within the taxable territory of India in terms of Rule 4 of Place of Provision of Service Rules, 2012.3 On appeal, CESTAT allowed assessee's appeal holding that place of provision of service is clearly outside India and assessee has satisfied the conditions required for treating the service as export of service. Feeling agg .....

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..... see is untenable because, the Rule requires goods to be made physically available to the recipient by the provider. In the present case, no goods have been made physically available from the recipient to the provider. 10. Rule 6A of the Service Tax Rules specifies the conditions to be satisfied for treating a service provided as export of service. The CESTAT has rightly recorded that assessee has clearly satisfied the conditions required for treating the service as export of service. 11. In our view, the services provided by the assessee is an export of service under Rule 6A of the Service Tax Rules, and thus cannot be chargeable to service tax. 12. Hence, the following: ORDER (a) Appeal is dismissed. (b) Final order No. 20145 to 2015 .....

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