2025-VIL-2094-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax – Refund, Export of services, Place of provision of service rules – Appellant is engaged in providing consultancy, support services in respect of certain goods to foreign suppliers who sell these products directly to customers in India. The appellant had entered into agreements with the foreign clients and had paid service tax under protest on the consideration received for these services. The appellant filed a refund claim for the service tax paid, contending that the services provided were in the nature of exports under the Place of Provision of Service (POPS) Rules, 2012 - Whether the services provided by the appellant to its foreign clients are in the nature of export of services, making the appellant eligible for a refund of the service tax paid – HELD - The services provided by the appellant to its foreign clients should be considered as 'export of services' under Rule 3 of the POPS Rules, 2012. The agreements clearly demarcated the appellant's role as a consultant providing information and advisory services to the foreign clients, without any authority to negotiate or conclude contracts on their behalf with Indian customers. The benefits of the services accrued to the foreign clients, and there was no privity of contract between the appellant and the Indian customers of the foreign clients – Further, the Department had accepted the appellant's refund claims for the subsequent periods on similar grounds, and it would not be permissible for the department to take a contrary stand before the Tribunal - The mere fact that the beneficiary of the service is located in India would not be a determinant factor for the levy of service tax, as the service is, in fact, provided to a recipient located outside India - The appellant is eligible for a refund of the service tax paid on the services exported to its foreign clients. The impugned order is set aside and the appeal is allowed
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