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2018 (8) TMI 1342 - AT - Service TaxRebate claim - rebate of Service Tax paid on the commissions received for the business auxiliary services provided to various customers abroad - Export of Service - rejection of rebate claim on the ground that the service is rendered in India and that the appellant has not complied with the conditions in terms of Rule 3 and Rule 5 of Export of Service Rules, 2005. Held that:- Tribunal in the case of Simpra Agencies Vs. CCE, Delhi-II [2014 (6) TMI 354 - CESTAT NEW DELHI], on identical facts remanded the matter holding that the assessee is to be entitled to rebate of service tax if the procedures and conditions prescribed in the notification followed and fulfilled. The impugned order is not sustainable in law - appeal allowed - decided in favor of appellant.
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