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2013 (11) TMI 767 - CESTAT MUMBAITaxability of services provided to customers situated abroad - Consideration received in convertible foreign exchange - Appellant is providing market research service which is liable to tax. Prior to 1.3.2003, they were availing the benefit of Notification No.6/99-ST dated 9.4.1999 and from 20.11.2003 onwards, they were availing the benefit of Notification 21/2003-ST dated 20.11.2003 - Held that:- services rendered by the appellant have to be considered as export of service and would not be liable to service tax. We also find that this tribunal has taken similar view in the case of SGS India Pvt. Ltd. vs. CST, Mumbai reported in [2011 (2) TMI 54 - CESTAT MUMBAI] - The appellant is paying service tax from Mumbai main office in respect of all the branch offices and, therefore, we do not find anything wrong in taking credit just because the invoices are in the name of branch offices. The appeal on this count is allowed - Decided in favour of assessee.
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