M\/s SurePrep (India) Pvt. Ltd. Versus Commissioner of CGST, Mumbai West
Service Tax
2019 (2) TMI 384 – CESTAT MUMBAI – 2019 (24) G. S. T. L. 252 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 1-1-2019
Appeal No. ST\/88185\/2018 – A\/85004\/2019
Service Tax
DR. D.M. MISRA, MEMBER (JUDICIAL)
\nMrs. Puloma Dalal, C.A. for Appellant
\nShri S.K. Hattangadi, AC (AR) for Respondent
\nORDER
\nPer: Dr. D.M. Misra
\nThis is an appeal filed against Order-in-Appeal No. MUM-DGPM-WRU-APP-119\/2017-18 dated 19.04.2018 passed by the Principal Additional Director General, DPGM, WRU, Mumbai.
\n2. Briefly stated the facts of the case are that the appellant had filed two refund claims for the period April, 2016 to June, 2016 and July, 2016 to Sept, 2<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s are engaged in providing Business Process Outsourcing (BPO) service in relation to preparation of Income Tax returns to clients of their principal based in USA. The appellant is an 100% DOU with the STPI. All the considerations were received by the appellant for providing the said services in convertible foreign exchange. It is her contention that the appellants have been providing the said services prior to the period in dispute and subsequently also. It is her contention that for the period prior to the impugned period, refund claims were processed and sanctioned and also for the subsequent period i.e. from October, 2016 to March, 2017, refund claims were also sanctioned by the Department. It is her contention that only for the period f<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n arned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s SurePrep (India) Pvt. Ltd. Versus Commissioner of CGST, Mumbai WestService Tax2019 (2) TMI 384 – CESTAT MUMBAI – 2019 (24) G. S. T. L. 252 (Tri. – Mumbai)CESTAT MUMBAI – ATDated:- 1-1-2019Appeal No. ST\/88185\/2018 – A\/85004\/2019Service TaxDR. D.M. MISRA, MEMBER (JUDICIAL) Mrs. Puloma Dalal, C.A. for Appellant Shri S.K. Hattangadi, AC (AR) for Respondent … Continue reading “M\/s SurePrep (India) Pvt. Ltd. Versus Commissioner of CGST, Mumbai West”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16636","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16636"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16636\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. Heard both sides and perused the records.
\n6. Undisputedly the appellant, under a professional service agreement dated 1.4.2004, rendered services to SurePrep LLC, USA in relation to preparation of Income Tax returns and Software Development & Support services to the said overseas client. The entire services rendered by the appellant to the overseas customers have been consumed in the foreign territory. The findings of the learned adjudicating authority and confirmed by the learned Commissioner (Appeals) that the relevant data were processed in India and ultimately sent to the foreign company, hence not export service, is devoid of merit and substanc<\/p>\n
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