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2017 (8) TMI 267 - AT - Service TaxBusiness Auxiliary Service - Reverse Charge Mechanism - Market promotion in India - Export of Services or not? - Held that: - the issue has already been covered by the decision of Microsoft Corporation (I) (P) Ltd. Vs. Commr. of S.T., New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)], where Business Auxiliary services provided by the assessee to their members located outside India by marketing their product in India was held to be export of services inasmuch as the service was held to be provided to the foreign located person who was also paying to the assessee on such services in convertible foreign exchange - no Service Tax can be demanded from the respondent under reverse charge mechanism - appeal dismissed - decided against Revenue.
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