Service Tax on After-Sales Support to Foreign Company's Indian Customers Upheld Under Place of Provision Rules 2012

CESTAT rejected appellant's challenge against service tax classification of after-sales and promotional services provided to foreign company's Indian customers during July 2012-September 2014. Court held these constituted intermediary services under Place of Provision Rules 2012, not export of services, as appellant facilitated services between foreign company and Indian buyers. The 2014 amendment merely expanded scope to include goods-related intermediary services. Services were taxable even before amendment as they involved arranging/facilitating services in India. Extended limitation period upheld due to appellant's non-disclosure of relevant information. Appeal dismissed, confirming service tax liability and extended recovery period. .....

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