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2019 (7) TMI 1420 - AT - Service TaxBusiness Auxiliary Service - demand of service tax - period from 01/02/2006 to 31/03/2008 - export of services - HELD THAT:- The Commissioner has also relied upon the Board’s Circular No.111/05/2009 dt. 24/02/2009 and has given a categorical finding that the services rendered by the respondent fall in the definition of export of service as provided in the Export of Service Rules, 2005. In view of the clear finding of the Commissioner holding that the services rendered by the respondent is export of service and hence the said service is not liable to service tax. Appeal dismissed - decided against Revenue.
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