#Place of Provision of Services Rules

CESTAT Chandigarh rules that Genpact Services LLC, providing BPO services directly to an overseas principal under a single contract, does not qualify as an 'intermediary' under the Place of Provision of Services Rules. The ruling entitles the appellant to Cenvat credit refunds worth ₹14.55 crore, setting a precedent for service exporters with direct overseas contracts.

CESTAT Chandigarh holds that when a freight forwarder purchases ocean freight on a principal-to-principal basis and resells it with a markup, the transaction does not constitute a taxable 'Business Support Service' under the Finance Act, 1994. This clarifies the scope of taxable auxiliary services in logistics and benefits freight forwarders operating as principals, not agents, in international shipping arrangements.

CESTAT Chandigarh rules that service tax cannot be imposed on software sales where VAT is already paid or on overseas exhibitions, as these do not qualify as taxable services. The tribunal also held that extended limitation under Section 73(1) of the Finance Act, 1994, requires concrete proof of suppression, not merely non-payment, impacting tax assessments for IT firms and exporters.