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2015 (5) TMI 739 - CESTAT MUMBAIExport of service or not - Business Auxiliary Services or export transaction - Held that:- service recipient is situated abroad and the payments for the services rendered was received in convertible foreign exchange and the service has been delivered to a person situated abroad and such services were provided from India and used outside India. Thus all the conditions of export have been satisfied and therefore, we have no hesitation in concluding that the activity involved in the present case is one of exports which is not taxable. Even as per the place of Provision of Service Rules 2012, it is the place of service recipient which determines where the service has been rendered. In the present case, the service recipient is located outside India and therefore, the service has been rendered outside India. In other words, it is a export transaction. - decisions of this Tribunal in the case of Gap International Sourcing (India) Pvt. Ltd. [2014 (3) TMI 696 - CESTAT NEW DELHI] Paul Merchants Ltd. [2012 (12) TMI 424 - CESTAT, DELHI (LB)], Microsoft Corporation India Pvt. Ltd. [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)], etc. would squarely apply - Decided in favour of assessee.
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