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2018 (4) TMI 301 - CESTAT BANGALORERefund claim - export of services - Place of Provision Rules - intermediary - case of Revenue is that the appellant has been providing the intermediary service and not the export of service - Held that: - the appellants are not rendering the intermediary service and they are rendering consulting engineering service and BAS and fall in the definition of export of service - After holding that the appellants are not rendering intermediary service, this case needs to be remanded back to the original authority as held by the Commissioner(Appeals) to pass a fresh order after considering all the submissions of the appellant - appeal allowed by way of remand.
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