𝗖𝗘𝗦𝗧𝗔𝗧 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝘅𝗽𝗼𝗿𝘁 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The bench of CESTAT Delhi stated: Services provided by M/s Viavi Solutions India Pvt. Ltd. qualify as export of services, not intermediary services. The appeal is allowed.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Viavi Solutions India Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether services provided are exports or intermediary services.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The company received commissions from JDSU USA and did not charge Service Tax, believing the services were exports. A refund application for the mistakenly deposited tax was rejected.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The services qualify as exports under Rule 6A of the Service Tax Rules. The amended definition of "Intermediary" does not apply as the dispute was for the period before the amendment. Case Info:

𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 03 June 2024 📜 This ruling confirms that the services provided by the appellant are considered exports and are exempt from Service Tax. #CESTAT #ServiceTax #arr4nirc