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2019 (11) TMI 616 - AT - Service TaxRefund of service tax - Rule 5 of CCR 2004 - export of services - service of the appellant are classifiable under BAS and being ineligible service, duly exported, the appellant filed refund claim for the period 2008-09 - HELD THAT:- Except as provided in the agreement, the appellant have not raised any invoices for after sale service. They have raised invoices for the marketing services rendered, classifiable under BAS and have received commission from the manufacturer located in Japan - Accordingly in terms of the export of service rules, 2005 rule 3 (2) (a) read with Rule 3(2)(b)(ibid), the appellant have satisfied both the conditions, as the receiver of the services is located outside India and have received remittance for the services in convertible foreign exchange. The appellant have exported their services outside India. Accordingly they are entitled to refund under Rule 5 of CCR 2004 - appeal allowed - decided in favor of appellant.
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