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2018 (2) TMI 1253 - AT - Service TaxRefund claim - the service provided appears to be outside the provisions of Rule 6A of Service Tax Rules, 1994, hence the refund claim filed by the respondents sought to be rejected - Held that: - in this case the respondent is located in India and providing services to the customers of their principal located outside India on behalf of their principal in India - as the respondent service in India to the customers of their principal located outside India, therefore, the said services are provided by the respondent on behalf of the principal outside India who is located outside India, are the export of service. Appeal dismissed - decided against Revenue.
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