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2017 (10) TMI 853 - BOMBAY HIGH COURTRefund claim - export of services - whether the services akin to that of the Respondent are to be treated as “Export of Service” as per provisions of the Export of Services Rules, 2005? - Held that: - the "Export of Service" may have taken place in India provided with the benefits of the services accrued outside India - "Export of Service" has been clearly held to be applicable where the benefit of service has accrued outside India. The Respondent's service i.e. delivering cash in India to the beneficiaries of the foreign principals, although appearing to have been rendered in India, but in true sense the beneficiaries of their services accrued outside India i.e. to foreigners who intended to transfer their money from foreign countries to their beneficiaries in India by utilising the services of Western Financial Services Inc., USA - the Appellate Tribunal is justified in rejecting the Appeal of the Appellant and arrive at the finding that the services rendered by the Respondent would fall under the category of “Export of Service” and the Respondent is not liable to pay service tax on the same. Appeal dismissed - decided against Revenue.
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