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2017 (4) TMI 901 - AT - Service TaxBusiness Auxiliary Service - agreement with holding company for providing promotional activities - Held that: - The issue involved in this case is no more res-Integra in view of the decision in the case of [2016 (7) TMI 1209 - CESTAT NEW DELHI], while examining the scope of Export of Service Rules, 2005 with reference to BAS, where it was held that destination has to be decided on the basis of place of consumption, not the place of performance of service in case of Business Auxiliary Service - demand set aside - appeal allowed - decided in favor of appellant.
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