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2015 (12) TMI 1221 - AT - Service TaxDemand of service tax - Export of Business Auxiliary Service - Held that:- Order of the Commissioner wherein after analyzing the services provided, he has came to the conclusion that both conditions of Export of Services are satisfied. He has also relied on clarification issued by the Ministry vide Circular No. 111/5/2009-ST dated 24/2/2009. The said circular clarifies at Sr. No. (iii) that taxable services shall be treated as Export of Services if “Indian agents who undertake marketing in India of goods of a foreign seller. In this case, the agent undertakes all activities within India and received commission for his services from foreign seller in convertible foreign exchange”. - issue stands decided by the Tribunal in their own case reported in [2008 (3) TMI 32 - CESTAT BANGALORE] - Decided against Revenue.
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