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2013 (7) TMI 820 - AT - Service TaxExport of Service - Business Auxiliary Services – assessee provided facilitation of importation of goods into India - Held that:- Relying upon the judgement of Paul Merchants Ltd. vs. CCE, [2012 (12) TMI 424 - CESTAT, DELHI (LB)], A service provided by an agent or subagent in India to intended beneficiaries of an overseas company is service provided to a foreign company and not to the recipient of the goods or services provided by the foreign company and that the same must be treated as export of service - Export of services are to be determined strictly with reference to provisions of the 2005 Rules and not by any subjective assumption of what constitute export - On analysis of Rule 3(1)(iii) of the 2005 Rules. - prima facie case is in favor of assessee - stay granted. Regarding reversal of cenvat credit - petitioner /appellant directed to remit Rs. 7 lakhs.
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