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2016 (12) TMI 1133 - AT - Service TaxReceipt of commission from foreign principle in foreign currency convertible in India - Business Auxiliary Services - whether export of services? - Held that: - the issue stand decided by the Larger Bench decision of the Tribunal in the case of Microsoft Corporation (I) (P) Ltd. Vs. CST New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)], where it was held that in as much as marketing operation in India were not at behest of any Indian customer and the same were being provided to foreign recipients, the same has to be treated as export of services and not liable to tax - the procurement of orders in Indian market on behalf of the foreign principle would not be taxable as no service is considered to have been provided in India - appeal allowed in favor of appellant.
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