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2016 (12) TMI 1234 - AT - Service TaxRejection of refund claim - Rule 5 of the CENVAT Credit Rules, 2004 - export of services under Business Auxiliary Services - denial on the ground of limitation as also that services are rendered to a person situated abroad in respect of the goods located in India - whether the services are taxable in India or not? - Held that: - the issue is no more res integra, Hon'ble High Court of Bombay in the case of Commissioner of Service Tax, Mumbai-II Vs. SGS India Pvt. Ltd. [2014 (5) TMI 105 - BOMBAY HIGH COURT], has held that if services were rendered to such foreign clients located abroad, then, the act can be termed as ‘export of service’ - Service Tax is a value added tax which in turn is destination based consumption tax in the sense that it taxes non-commercial activities and is not a charge on the business, but on the consumer, then, it is leviable only on services provided within the country. Appeal rejected - decided against Revenue.
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