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B. V. NAGARATHNA, SATISH CHANDRA SHARMA
Commissioner of Service Tax-III, Mumbai – Appellant
Versus
Vodafone India Limited – Respondent
| Table of Content |
|---|
| 1. service tax on exported services exemptions (Para 1 , 2 , 3 , 4 , 5) |
| 2. amendments in export service rules (Para 6 , 7) |
| 3. arguments regarding service recipient placement (Para 8 , 9 , 10) |
| 4. analysis of factual findings by cestat (Para 11 , 12 , 13) |
| 5. dismissal of appeals (Para 14) |
JUDGMENT :
NAGARATHNA, J.
Delay condoned.
Leave granted.
1.1 These Civil Appeals have been filed by the Revenue, i.e. the Service Tax Department, being aggrieved by various orders passed by the Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”, for the sake of convenience).
2. The orders passed by CESTAT in all these appeals have been in favour of the respondents-assessees. The CESTAT has held that the services provided by the respondents-assessees have been in fact exported out of India. Consequently, service tax is not payable by the assessees on such services so exported, vide Rule 4 of the Export of Service Rules, 2005 (“Rules”, for the sake of brevity). It has also held that the assessees had rightly availed payment of CENVAT credit on inputs and input services used for providing such services vide Rule 5 of the Rules.
3. The period under consideration in these appeals range fro
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Services provided by the petitioner constituted exports under prevailing tax rules, thus exempt from service tax, necessitating a refund of input tax credit.
The main legal point established in the judgment is the interpretation of the definition of intermediary services and the scope of export of services under the relevant rules.
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