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2017 (3) TMI 941 - AT - Service TaxService to foreign party - scope of the term export - Online information and Data Base access or retrieval service, management consultant service in the field of health care management - whether the service will be treated as export or not? - Held that: - identical issue has come up before this Tribunal in the case of Paul Merchants Ltd. vs. CCE, Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] wherein it was held that When the person on whose instructions the services in question had been provided by the agents/sub-agents in India, who is liable to make payment for these services and who used the service for his business, is located abroad, the destination of the services in question has to be treated abroad. The destination has to be decided on the basis of the place of consumption, not the place of performance of Service - demand set aside - appeal dismissed - decided against Revenue.
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