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2023 (4) TMI 167 - HC - Service TaxExport of service - Place of provision of services - analysis and identification of genetic patterns of a disease/ailment -reports are sent to the clients electronically - Applicability of Rule 3 of the Place of Provision of Services Rules, 2012 - HELD THAT:- Undisputed fact of the case is, payment of services received by assessee from foreign clients as a service provider is convertible foreign exchange. Rule 6A of the Service Tax Rules specifies the conditions to be satisfied for treating a service provided as export of service. The CESTAT has rightly recorded that assessee has clearly satisfied the conditions required for treating the service as export of service - the services provided by the assessee is an export of service under Rule 6A of the Service Tax Rules, and thus cannot be chargeable to service tax. Appeal dismissed.
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