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2015 (11) TMI 222 - CESTAT MUMBAIExport of Service - Whether during the period 1.7.2003 to 31.3.2007, services rendered , if any, by appellant under Technology Transfer Agreement with Lubrizol Corporation USA is taxable under ‘Business Auxiliary Services’ if any, is amounting to export of services or not? - Held That:- There is no dispute as to that appellant is receiving an amount of 3% of sales value of sales effected by Lubrizol corporation USA in India directly by bidding in various tenders - Assuming that appellant has rendered service of sales and promotion on cells of Lubrizol Corporation in India, then seal services have to be considered to be export of services - Decision made in case SGS India Pvt. Ltd. [2014 (5) TMI 105 - BOMBAY HIGH COURT] and Paul Merchant Ltd.vs. CCE, Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] followed - export of services is non taxable - Decided in favour of assessee.
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