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2017 (10) TMI 754 - HC - Service TaxRefund claim - Rule 5 of CCR - rejection on the ground that services by the respondent was provided in India therefore it cannot be treated as export of service in terms of Export of Services Rules, 2005 - Held that: - The law laid down by the Division Bench of this Court in the case of Commissioner vs. SGS India Private Limited [2014 (5) TMI 105 - BOMBAY HIGH COURT] will squarely apply to the facts of the case, where it was held that if services were rendered to such foreign clients located abroad, then, the act can be termed as `export of service' - appeal dismissed - decided against Revenue.
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