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2013 (11) TMI 646 - AT - Service TaxScope of the term Export - Export of business auxiliary service – Location of the consumer - Since the destination of the goods and services of the foreign entities was within the Indian territory, Revenue assumed that the benefits under the Export of Services Rules, 2005 was unavailable and the adjudication order ensued. – Held that:- An identical issue was decided by the full Bench of this Tribunal in Paul Merchants Ltd. vs. CCE [2012 (12) TMI 424 - CESTAT, DELHI (LB)] which concluded that the fact that the goods and services of the foreign entities are disbursed in India would not render dis-apply the beneficient provisions of the Export of Services Rules, 2005. - Prima facie issue covered in favour of assessee - stay granted.
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