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2017 (7) TMI 1238 - AT - Service TaxRefund claim - invocation of Export of Service Rules, 2005 - N/N. 27/2012-CE (NT) dated 18.6.2012 - Held that:- The appellant fulfills the conditions mentioned under Rule 6A of the Service Tax Rules, 1994 and the subject services are covered as export of service - refund allowed - appeal allowed - decided in favor of appellant.
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