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2019 (1) TMI 1243 - CESTAT CHENNAIExport of services or not - Business Auxiliary services - appellants are a General Sales Agency (GSA) for a number of foreign airlines for passenger and / or cargo and received Overriding Commission (ORC) in Indian currency - export of services or not - Held that:- The issue in dispute is fully covered by the ratio of the decision of this very Bench in Arafaath Travels Pvt. Ltd. [2017 (8) TMI 554 - CESTAT CHENNAI], where it was held that ORC amounts received from foreign airlines even if it be Indian currency will have to be treated as Export of Service and therefore would not be exigible to service tax liability - appeal allowed - decided in favor of appellant.
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