The Hon’ble CESTAT vide its Order dated 24.01.2022 in the matter of M/s Ozone Plant Design Service Private Limited v. Commissioner of Service Tax (Appeal – II), Delhi in Appeal No. – 53097 of 2016 held that services provided to a client in India on behalf of the service receiver located outside India shall be considered as export of services.  Further, it was also held that issuance of Show Cause Notice is obligatory on the department if it proposes to reject the refund claim.

Facts –

• The Appellant exported ‘Consultancy engineering service’ to various overseas clients, inter-alia, including M/s Wasco Engineering Technology PTE Limited, Singapore for whom the services were provided by the Appellant to M/s Cairn India Limited situated in Rajasthan for and on behalf of Wasco Engineering, Singapore. To read more subscribe today: www.taxo.online