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2011 (9) TMI 759 - AT - Service TaxWhether the service provider appellant in India getting rupee value being equivalent of commission amount of 5% in US $ shall be liable to service tax on the allegation of non-fulfillment of condition of Rule 3(1)(3) of Export Service Rules, 2005 - There is no cogent evidence on record to find that the exporter had any office in India - The service provided by the Appellant to GMC is taxable under Section 65(105)(zzb) of the Finance Act, 1994 and this service is covered by sub-rule (3) of Rule 3, as there is no dispute about the fact that it has been provided in relation to the business of the recipient, located outside India - Held that: instead of foreign exchange going out of India, there is conservation of foreign exchange in India to the extent of commission earned by the service provider appellant in view of the arrangement made by the service recipient abroad in that behalf through Indian Railways - Appeal is allowed
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