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2010 (5) TMI 221 - AT - Service TaxExport of Services – Services rendered / services delivered outside India - Business Auxiliary Services – Refund of service tax paid - the appellant filed a refund claim of Rs.6,71,439/- for the period October 2005 to June 2007 on the ground that they are not liable to pay service tax as the appellant was appointed by foreign company for promoting their sales in India and appellants are getting commission from the foreign principal in foreign currency and their activities are considered as export services and the same are exempted form payment of service tax. However, they paid service tax under protest. – Held that: - What is in dispute is whether the business auxiliary service was delivered outside India and used outside India. The rendering of the service was complete only when the purchase orders canvassed by the appellant in India were received by the foreign companies. These purchase orders were, admittedly, received abroad. They were also, admittedly, acted upon by the foreign companies abroad. In other words, the benefit of the service provided by the appellant accrued to the foreign companies outside India. The condition in question stood fulfilled by the appellant. – Benefit of export allowed
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