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2017 (6) TMI 51 - AT - Service TaxRefund of unutilized cenvat credit - export of services - Business Auxiliary Services - identifying potential clients, gathering market data, identifying potential markets, providing analysis of competitive positions etc. - Rule 3(2) of Export of Service Rules, 2005 - Held that: - the issue is squarely covered in favour of the assessee in the case of M/s. Microsoft Corporation (I) (P) Ltd. Versus CST. New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)], where it was held that services provided by the agents and some agencies being delivery of money to the intended beneficiary of the customer of the western units abroad, which may be located in India and the services provided being business auxiliary services is also to the western unit who is recipient of services and consumers of services, it has to be held that services were being exported in terms of Export of Services Rule 2005 and not liable to Service Tax - the service is held as Export of Service - appeal dismissed - decided against Revenue.
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