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2015 (6) TMI 956 - AT - Service TaxRefund / Rebate claim of tax - Export of services or not - activity of procurement of orders from buyers in India for suppliers of goods situated abroad - whether beneficiary of the entire activity is an Indian consumer - held that:- Service provided by the respondent is limited to procurement of orders which are sent to the principal entity abroad. Thereafter the role of the respondent ends in as much he is nowhere connected with the actual sale of the goods by the entity abroad to the customers in India. Rule 3(1)(iii)of the Export of Service Rules, 2005 comes into picture as the service concerned is Business Auxiliary Service and the export is deemed to have taken place if the beneficiary is abroad and the payment is received in foreign exchange in India. These two conditions being satisfied, I hold the service to be export of service. - Reliance is placed on the case of Microsoft Corpn. (I) P. Ltd. [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)] as well as the case of Paul Merchant [2012 (12) TMI 424 - CESTAT, DELHI (LB)]. - decided against Revenue.
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