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2017 (12) TMI 830 - AT - Service TaxRefund of unutilized CENVAT credit - export of services - Business Auxiliary Services - Rule 6A of the Service Tax Rules 1994 - N/N. 27/2012-CE(NT) dt. 18/06/2012 - Held that: - the Commissioner(Appeals) held that BAS is covered under Rule of Export of Service Rules, 2005 and foreign currency was received for payment of such services. The foreign company of the appellant is located in Ireland and the sole recipient of services rendered by them. Further it is on record that they locate potential customers for the products of the foreign company located abroad. Though the services are provided with respect to buyers in India, the benefit of the same accrued to the company located abroad. The Commissioner(Appeals) has also relied upon the decision in the case of ABS India ltd. Vs. CST Bangalore [2008 (8) TMI 53 - CESTAT Bangalore] wherein the Tribunal has held that booking of orders for sale of goods manufactured by the subsidiary of the appellant which is located in Singapore was services exported and the appellant was not required to pay service tax - the Commissioner(Appeals) held that the services rendered by the respondent are not intermediary services but an export of services. Impugned order upheld - appeal dismissed - decided against Revenue.
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