9911796707
TMI Blog2024 (12) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... centre services and reimbursement in the nature of foreign exchange received towards services provided to foreign personnel who visit India. It is also noted that against the said exclusion of services for computing the export turnover, the appellant had come before this Bench in appeal and this Bench [ 2024 (1) TMI 887 - CESTAT HYDERABAD ] has already decided the issue and held that ' it is clearly established that there is connection between the visits of the foreign customers and the backoffice support services provided by the appellant, in terms of the subcontracting arrangement, these expenses should qualify as export turnover and be allowed the benefit of export without payment of taxes since the same would be covered in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t activity to be excluded from export turnover in applying the said formula. 3. He further submits that both the issues have been dealt with by this Bench in the appellant s own case for the same period in the context of separate proceeding initiated by the Department for recovery of output tax denying the export benefit claimed in respect of the above turnovers vide Final Order No.A/30020-30021/2024 dt.17.01.2024, wherein, it was held that the above receipts in foreign exchange shall qualify for inclusion in export turnover of the services . 4. Therefore, he prays that the appeals may be sent back to the Original Authority for the purpose of reworking out the periodic refund claims covered by the aforesaid appeals in terms of Rule 5 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting export turnover of services are correct or otherwise. These services are intermediary services, viz., outbound call centre services and reimbursement in the nature of foreign exchange received towards services provided to foreign personnel who visit India. It is also noted that against the said exclusion of services for computing the export turnover, the appellant had come before this Bench in appeal and this Bench vide Final Order dt.17.01.2024 has already decided the issue and passed the Order as under:- 13. In view of the Board Circular (supra.) and the precedent decisions it is not possible to accept the view expressed by the Commissioner in Para 31 of the First Order and Para 16 of Second Order on the interpretation of Rule 2(f) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be covered in terms of Rule 3 of the POPS, which says that the place of provision of service, would be the location of the recipient, in this case, HGRL, UK. 10. Learned Advocate further submits that in this case as a consequence of these appeals, there would not be any additional amount which will be flowing to them as refund and it is only for correcting the record and for future reference that the formula adopted was not correct. 11. Therefore, in view of the discussions in the foregoing paras, we find that in all these appeals, the matter can be remanded back to the Original Sanctioning Authority, who shall take into account the observations and the Order passed by this Tribunal vide Final Order dt. 17. 01. 2024 and thereafter, make nec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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