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2014 (7) TMI 451 - AT - Service TaxDenial of Refund claim - Export of Business Auxiliary Service - Revenue contend that as the goods have been marketed in India therefore, the service has been received in India - However, commissioner allowed claim following CBEC Circular No. 111/05/2009 dated 24.02.2009 - Held that:- Telecom service provided in India to International in-bound roamers registered with foreign telecom network operator, payment received from impugned foreign telecom operators in convertible foreign exchange, in that set of facts this Tribunal has held that the service have been provided outside India as an export of service. IN this case, the respondent is in a better footing than in the case of Vodafone Essar Cellular Ltd. (2013 (7) TMI 178 - CESTAT MUMBAI) wherein it was held that the service recipient is the foreign telecom service provider and not the subscriber of the foreign telecom service in India and providing service in India and it is a case of export of service. In the circumstance, I hold that the learned Commissioner (Appeals) has rightly held that the case of export of service as per Rule 3 (1) (iii) of Export of Service Rules, 2005. In the circumstances, I do not find any infirmity with the impugned order and the same is upheld - Decided against Revenue.
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