2024-VIL-1719-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Export Turnover of Services, Intermediary Services, Reimbursement of Foreign Exchange – Appeal against certain exclusions made by the Department in arriving at the 'export turnover of services' for the purpose of claiming refund under Notification 05/2006-CE(NT) dated 14.03.2006 - Whether the outbound call centre services provided by the appellant should be classified as 'intermediary services' and excluded from the export turnover – HELD - The Tribunal in its earlier decision in the appellant's own case held that the elements of service, namely collection services and contact centre services for credit/debit card operations, cannot be held to be 'intermediary services' and should be included in the export turnover - the Department's view on the classification of these services as 'intermediary services' to be contrary to the law and unsustainable - the matter is remanded back to the Original Sanctioning Authority to make necessary corrections in the computation of the export turnover in accordance with the law – the appeal is allowed by remand - Whether the reimbursement of foreign exchange received towards services provided to foreign personnel visiting India should be excluded from the export turnover – HELD - Since there is a clear connection between the visits of the foreign customers and the back-office support services provided by the appellant, the expenses towards such visits should qualify as export turnover and be allowed the benefit of export without payment of taxes.
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