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2015 (10) TMI 1738 - CESTAT MUMBAIRefund of Service tax paid initially on commission received for orders to procure and products sold by principal located outside, in India - Export of services - Period of limitation Revenue contends that services rendered are of marketing of products and cannot be said as export services - Provisions of section 11B would be applicable for claim of refund. Held That:- Respondent rendered services to foreign principle in respect of products marketed in India, on commission basis - Rule 4 of the Export of Service Rules provides for export of service without payment of tax as export of service is not exigible to tax; amount deposit is thus not tax and as such there is no time limit for refund of deposit as Section 11B applies to refund of duty/tax only – Appeal devoid of merits – Dimissed in favour of assessee.
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