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2014 (6) TMI 695 - AT - Service TaxDemand of service tax - Classification - Business Auxiliary Service or Broadcasting Agency - canvassing advertisements to be broadcast on Vijay TV. - export of services - use outside India versus performance outside India - Rule 3 (1) (iii) of Export of Service Rules, 2005 - recipient of Service is located outside India - Held that:- activity of selling time slot also will get classified under services of Broadcasting Agency. - there is strong prima facie case in favour of appellant on the first argument. Regarding export - Held that:- concept of Export of Service has evolved over a period of time and this clause got omitted from 27-02-2010. There are large numbers of cases pending on this issue and there is also a difference of opinion between two Members of the Tribunal pending on this issue in the case of Microsoft Corporation as reported at [2011 (11) TMI 60 - CESTAT, NEW DELHI] which is yet to be resolved. Prima facie, it would appear that use outside India cannot be equated with performed outside India because the expression ‘performed outside India’ is already used in the case of services at Rule 3 (1) (ii) and when the Legislature is aware of one expression and if it is using a different expression in the same rules, the new expression has to be understood to be having a different meaning from what is already used. In view of this argument, we see prima facie case in the matter of claim of export of service also - Stay granted.
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