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2010 (8) TMI 622 - CESTAT, BANGALORERefund - Business Auxiliary Services(BAS) - Notification No. 6/1999-S.T., dated 9-4-1999 - Circular No. 56/5/2003-S.T., dated 25-4-2003 - assessee was not a commission agent of MAPAL, Germany to qualify for exemption from payment of Service Tax for the period 1-7-2003 to 9-7-2004 - there is no dispute that during the material period, the appellant promoted sale of precision tools manufactured by MAPAL, Germany and received consideration in convertible foreign exchange - since the assessee received consideration in foreign exchange, the impugned services continued to be exempt during the period 1-3-2003 to 20-11-2003 - Appeal is allowed
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