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2023 (12) TMI 380 - AT - Service TaxExport of service or not - services provided from India and used outside India - demand has been confirmed on the ground that the services rendered by the Appellant are not used outside India and have been consumed in India by the customers located in India and thus the same do not qualify as export of services due to non-fulfilment of the condition laid down in Rule 3(2)(a) of Export of Service Rules - HELD THAT:- The coordinate bench of the Tribunal in the case of ORBIT RESEARCH ASSOCIATES PRIVATE LIMITED VERSUS COMMISSIONER OF SERVICE TAX (APPEALS-I) , NEW DELHI [2023 (8) TMI 246 - CESTAT NEW DELHI] has also relied upon the larger bench decision of the Tribunal in the case of M/S. ARCELOR MITTAL STAINLESS (I) P. LTD (NOW KNOWN AS M/S. ARCELOR MITTAL DISTRIBUTION SOLUTIONS INDIA PRIVATE LIMITED) VERSUS COMMISSIONER SERVICE TAX MUMBAI-II [2023 (8) TMI 107 - CESTAT MUMBAI-LB] and held that the assessee is not liable to pay service tax under ‘Business Auxiliary Service’ because the service provided by the appellant falls under the category of export of service. Further, the Hon’ble High Court of Bombay in the case of THE COMMISSIONER OF SERVICE TAX, MUMBAI-VI COMMISSIONERATE VERSUS M/S. A.T.E. ENTERPRISES PVT. LTD. [2017 (8) TMI 1233 - BOMBAY HIGH COURT] has dismissed the appeal of the Revenue and upheld the decision of the Tribunal and held that the assessee is not liable to pay service tax as the services rendered by the assessee falls within the definition of export of services. The impugned order is not sustainable in law and therefore set aside - appeal allowed.
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