Commissioner of CGST, Mumbai West Versus Ugam Solutions Pvt. Ltd.
Service Tax
2018 (6) TMI 250 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 19-3-2018
ST/85398, 85407, 85411, 85413/18 – A/86201-86204/2018
Service Tax
Mr. M.V. Ravindran, Member (Judicial)
Shri Dilip Shinde, Asst. Commr (AR) for appellant
Shri Mihir Deshmukh, Advocate, Shri Abhijeet Singh, Advocate for respondent
ORDER
Per: M.V. Ravindran
All these stay petitions are filed by Revenue for staying operations of the impugned order on the ground that refund has been sanctioned by first appellate authority.
2. After hearing both sides, I find that the stay petitions filed by Revenue are devoid of merits accordingly, the stay petitions are disposed of.
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Solutions to global organizations. The respondent's global expertise provides clients with specialist knowledge in Multi-country Project Management, International Data Collection and Healthcare Data Solutions using multiple market research platforms and proprietary technologies. Respondent offer a comprehensive range of services that include:-
1. Market Research Operations and Technology related services offering:
(i) language skills across more than 25 international languages,
(ii) expertise across all modes of market research date collection-telephone, internet, mobile and to-face, our strong domain expertise and experience, and track record of proven result.
Respondent provides various kinds of services with the services of single
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to its clients mainly located outside India i.e. United States of America, United Kingdom and other countries.
6. Adjudicating authority has allowed the refund claims of the respondent partially and partially rejected the same against which an appeal was preferred before the first appellate authority. First appellate authority by following the law settled by Tribunal as also by Hon'ble Bombay High Court in the case of Hindustan Coca Cola – 2009 (242) ELT 168 (Bom), set aside the impugned order.
7. In the grounds of appeal, Revenue is only stating that post April 2014, the definition of 'input service' has undergone a change which has deleted the services in relation to the business activity and is not to be considered as in or in relatio
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