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2018 (1) TMI 1398 - AT - Service TaxBusiness Auxiliary Services - Respondent entered into an agreement with M/s Discount City Hotels Ltd. UK (DCH) for facilitating the working of its back office in India with respect to running and maintaining online hotel booking - Held that: -The issue is squarely covered by the decision in the case of M/S PAUL MERCHANTS LIMITED & OTHERS VERSUS CCE, CHANDIGARH [2012 (12) TMI 424 - CESTAT, DELHI (LB)], where it was held that The services provided by the agents and sub-agents throughout during the period of dispute are classifiable as 'business auxiliary service' under section 65(105)(zzb) read with section 65(19) of the Finance Act, 1994 and the same have been exported in terms of the provisions of rule 3(1)(iii) read with rule 3(2) of the Export of Services Rules, 2005 and hence no service tax is leviable - appeal dismissed - decided against Revenue.
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