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2018 (1) TMI 218 - HC - Service TaxCommission received in Foreign Currency for the services rendered in India - export of services or not? - Whether a service not being delivered outside India and not used outside India can be termed as export in violation of provisions of Export of Service Rules, 2005 and whose effective use and enjoyment was in India, in terms of the Board Circular No.141/10/2011-ITU dated 13.05.2011? Held that: - there is no branch of the company with which the assessee has done his work and merely because subsidiary company has a Branch in India will not amount to branch of company with which the assessee has entered into a contract. The assessee has nothing to do with the subsidiary company - the contention that clause (3) of the Export Rules will come into operation, in our considered opinion, the language used wholly or subsidiary company having branch in India will not disentitle the assessee from benefit, therefore, he is not required to make payment of tax and he will be entitled for exemption. Appeal dismissed - decided against Revenue.
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