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2018 (5) TMI 1128 - AT - Service TaxLiability of service tax - export of services or not? - the appellant was providing services to their foreign principal by helping them sell their products to their customers in India. The service commission received by the appellant is the remuneration for the sales of their principal‟s product in India. - Held that: - the appellants are providing the service of getting order from India for exporting of goods by the foreign principal and they are getting commission in convertible foreign exchange - in the present case, all the conditions as laid down in Rule 3(2) of Export of Service Rules, 2005 are satisfied. The services rendered by the appellant fall in the definition of "Export of Service" and therefore, the appellants are not liable to pay the Service Tax - appeal allowed - decided in favor of appellant.
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