2024-VIL-1624-CESTAT-AHM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Export of Services, Establishment of Distinct Persons - Appellant provided engineering services to its Group Companies situated outside India and treated the same as Export of Services under Rule 6A of Service Tax Rules, 1994 – SCN alleging that the services provided to the group companies cannot be considered as export of services under Rule 6A as they are the "Establishment of Distinct Persons" under Explanation 3 of Section 65B(44) of the Finance Act, 1994 - Revenue also alleged that the services provided to the group companies are exempted services and the appellant is liable to pay 6%/7% of the value of such services under Rule 6(3) of Cenvat Credit Rules, 2004 - Whether the services provided by the appellant to its group companies situated outside India can be considered as export of services under Rule 6A of Service Tax Rules, 1994 - HELD - on identical facts, various judgments have been passed by the Tribunal and the Gujarat High Court holding that the appellant and the service recipient group companies are separate entities and not "Establishment of Distinct Persons" under Explanation 3 of Section 65B(44) - the adjudicating authority has not properly understood this aspect and has not considered the relevant judgments. Therefore, the impugned order is set aside and matter remanded to the adjudicating authority to pass a fresh order in light of the relevant judgments - the issue of liability under Rule 6(3) of Cenvat Credit Rules, 2004 will also be re-examined by the adjudicating authority in light of the findings on the issue of export of services – the appeal is allowed by remand
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