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2014 (9) TMI 567 - HC - Service TaxDenial of refund claim - export of servcies - Notification No.6/2010-ST dated 27.02.2010 - Whether in the facts and circumstances of the case, the CESTAT was correct in holding that the Assessees satisfy the condition laid down for exports as defined in Rule (3) of the Export of Service Rules, 2005 in respect of onsite services rendered by them abroad for the period from 27.02.2010 onwards - Held that:- onsite services rendered by the Appellants abroad would qualify for being termed as export of service. Therefore, the findings of the Tribunal on this point cannot be termed as perverse or vitiated by any error of law apparent on the face of the record. The reasoning in the impugned order is, therefore, in consonance with the material produced including amendments to the concerned clauses and subrules. No substantial question of law arises - Decided against Revenue.
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