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2017 (5) TMI 1087 - CESTAT NEW DELHIBusiness Auxiliary Service - Export of services - the appellant did not pay service tax on the ground that the service provided are categorized u/r 3(1)(iii) of Export of Service Rule, 2005 - Held that: - the respondent had under taken various activities pursuant to the contract entered into with the holding company, who is located abroad and that the benefit of the services provided by the respondent have been availed and consumed by such company located outside India - thus, such services should fall u/r 3(1)(iii) of the Export Service Rule, 2005 - demand set aside - appeal dismissed - decided against Revenue.
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