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2014 (8) TMI 234 - AT - Service TaxWaiver of predeposit of tax - Export of services - Business Auxiliary Services - commission agent - identification of the supplier of sports goods in India - Held that:- agreement as referred by the learned AR on behalf of Revenue is in between the Decathalon SA, France and the applicant as a principal and agent. Hence, prima facie, it cannot be accepted that the supplier performed the agreement - We have also noticed that the Board Circular dated 24.2.2009 had categorically clarified that in respect of the clause (III) of Rule 3(1) of Export of Service Rules, the relevant factor is the location of the service receiver and not the place of performance. It is also clarified that the export of service may take place even when all the relevant activities takes place in India so long as the benefits of these services accrued outside India - prima facie, there is no dispute that the benefit of this service accrued to Decathalon SA, France. In view of that, prima facie, we find that the applicant made out a strong case for waiver of predeposit of entire dues. - stay granted.
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