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2009 (3) TMI 93 - AT - Service TaxAppellant is agent of GMC, USA and they procured orders/contracts from Indian Railways for GMC - GMC, USA have no any office of commercial or industrial establishment in India - held that just because commission was received by the Appellant through Indian Railways in Indian Rupees as Indian Railways made payment to GMC in foreign currency after deducting the commission payable to GMC, it cannot be said that the service provided by the Appellant to GMC, USA is not “export of service” u/r 3(3) of the Export of Service Rules – as per Rule 5 ibid, the Appellants were eligible for refund of the service tax paid on such service exported to GMC, USA
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