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2023 (11) TMI 471 - AT - Service TaxRebate claim - rejection on the ground of time limitation - rejection also on the ground that there is no export of services - HELD THAT:- On perusal of the order passed by the Commissioner (Appeals) dated 29/11/2012, it is seen that the Commissioner (Appeals) has considered the issue as to whether the activity of giving investment advices to the client abroad amounts to export of services - The decision to accept the advice rests with the foreign client. The client who is abroad can opt to accept the advice given by appellant or reject the same. In such circumstances, a decision taken by a foreign client to invest in India cannot be said to be the deciding factor whether the advisory services amount to export of service or not. The taxability of an event cannot depend upon a decision taken by a foreign client. The Commissioner (Appeals) has rightly discussed the issue in detail and held that the refund is eligible to the assessee. Though the decision referred by the Commissioner (Appeals) has analysed the issues on the basis of a circular of 2009, we find that the reasoning given by the Commissioner (Appeals) is proper and does not require any interference. The sanction of refund to the assessee is legal and proper. The appeal filed by the department is without merits - Appeal of assessee allowed.
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