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2015 (6) TMI 122 - AT - Service TaxDenial of refund claim - Export of services or not - providing advisory services to M/s. AMP Capital (Australia) - Held that:- Services were carried out in India but the recipient is outside India and, therefore, the services provided by Indian entity deemed to be used by the person located outside India and, therefore, it satisfies the terms used "outside India" provided under the Export of Service Rules. Therefore, following the ratio of the above judgments it is absolutely undisputed that the appellant has provided the services from India and the same was used outside India. Accordingly it qualifies as 'export of services' and refund is admissible. - appellant is rightly entitled for the refund holding that the services provided by the appellant is export of services. Hence the impugned orders are not sustainable and the same is set aside. - Decided in favour of assessee.
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