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2014 (12) TMI 1037 - CESTAT NEW DELHIBusiness Auxiliary Service - Delivery of money to the ultimate beneficiary in India as per directions given by their principal representative for which the respondents get commission - whether the activity is liable to service tax under Section 65(19) of the Finance Act, 1994 - Held that:- Tribunal in case of Paul Merchants Ltd. reported in [2012 (12) TMI 424 - CESTAT, DELHI (LB)] by majority decision has held that advertisement and sale promotion by agent/sub-agent is to be treated as export of the service and therefore not liable to the service tax. Following the said decision we are of the view that activity undertaken by the respondents are not liable to service tax being the export of service. Accordingly we uphold the Order-in-Appeal - Decided against Revenue.
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