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2019 (2) TMI 492 - CESTAT NEW DELHIRebate clam - Business Auxiliary service - export of the service to the parent company at Singapore or not - Held that:- As per the requirement of Export of Service Rules, 2005 read with the explanatory Circular No. 111/05/2004 –ST, as the services provided by the appellant are in the nature of Business Auxiliary Service, the export of services is complete as the principal is located outside India with whom there is contract of service and such principal have paid for such services to the appellant in convertible foreign exchange, which is not disputed. So far as the clause “used outside India” is concerned, the said clause is deleted with effect from 27.2.2018 - the appellant is entitled to rebate as claimed by them and the same shall be allowed subject to arithmetical correction if any Appeal allowed - decided in favor of appellant.
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