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2018 (6) TMI 334 - AT - Service TaxExemption from payment of service tax - Export of Services - Business Auxiliary Services - SCN issued alleging that they do not have any written agreement with the clients in this regard and the condition to treat the service as “Export of Services” with regard to nature/ place of delivery/ usage not established - Held that:- It is not disputed that the business auxiliary service was rendered to the clients situated outside India in relation to business and commerce even though the same may have resulted into sale of goods in India. However the facts remains that the service recipients were located outside India and are to be treated as “Export of Services” - the service in question fall under the category of “Export of Services” and hence exempt from payment of Service Tax - appeal allowed - decided in favor of appellant.
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