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2023 (7) TMI 1179 - AT - Service TaxLevy of Service Tax - Business Auxiliary Service or not - services offered in connection with money transfer service provided by PML are in pursuant to an agreement made with Western Union - demand alongwith interest and penalty - extended period of limitation - HELD THAT:- This issue is no more res-integra and has been settled by various decisions of the Tribunal in the case of M/S PAUL MERCHANTS LIMITED & OTHERS VERSUS CCE, CHANDIGARH [2012 (12) TMI 424 - CESTAT, DELHI (LB)] wherein the Larger Bench has considered this issue in detail and has held that The consumer of the service provided by the agents and sub-agents of WU in India is the Western Union, located abroad who use their services for their money transfer business not the persons receiving money in India. Since the service provided is Business Auxiliary Service classifiable under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 2005, and has been provided in relation to business of Western Union located abroad, and the payment for the service has been received in India in convertible foreign currency, the same has to be treated as export of service. The impugned order is not sustainable in law and the same is set aside - Appeal allowed.
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