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2018 (11) TMI 82 - AT - Service TaxRefund claim - Business Auxiliary Services - services of Commission Agents (Business Auxiliary Services) provided to them by non-resident foreign service providers - reverse charge mechanism - Held that:- There is no merit in this appeal filed by Revenue as no error has been pointed out in the order of learned Commissioner (Appeals) or in the order of Hon’ble Bombay High Court in the case of Indian National Shipowners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT] which is a binding precedent, where it was held that no Service Tax is leviable on reverse charge basis, on receipt of services from the service provider located outside India for the services received in India - there is no merit in this appeal filed by Revenue and same is dismissed. The Adjudicating Authority to grant the refund of Service Tax deposited by the respondent – assessee relating to the period prior 18th April, 2006 within a period of 75 days from the date of receipt of copy of this order - refund allowed - appeal dismissed - decided against Revenue.
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