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2008 (3) TMI 76 - CESTAT, NEW DELHIProvider of business auxiliary services to foreign supplier, to book order for supply of goods in India – assessee filed a rebate claim u/r 3 of Export of Services Rules, in respect of service tax paid on the ground that the service was delivered outside India, therefore, service is to be treated as export of service – adj. authority or Comm. (A) has not considered the revenue plea that impugned services are provided in India, not outside India, hence rebate is not allowable – case remanded
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