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2018 (9) TMI 1521 - HC - Service TaxRefund claim - Business Auxiliary Services - commission received from foreign based principals for promotion of sale of its products/ goods in India. Held that:- An identical nature of services as rendered by the Respondent to its foreign clients, had come up for consideration before this Court in Commissioner of Service Tax, Mumbai v/s. ATE Enterprises (P) Ltd., [2017 (8) TMI 1233 - BOMBAY HIGH COURT], where it was held that services of procuring orders and passing it to its overseas principal/parties and receiving payments for the same in foreign exchange, is an activity of export of services covered by the Export of Service Rules, 2005. Appeal dismissed - decided against Revenue.
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