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2013 (12) TMI 1327 - AT - Service TaxStay application - Classification of service - Rule 3(i)(iii) of Export of Service Rules 2005 - Held that:- The services provided by the assessee throughout during the period of dispute are classifiable as "Business Auxiliary Service" under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994 and the same have been exported in terms of the provisions of Rule 3(1) (iii) read with Rule 3(2) of the Export of Service Rules 2005 and hence no service tax is payable - Following decision of M/s Paul Merchants Limited & Others Versus CCE, Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] - Prima facie case in favour of assessee - Stay granted.
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