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2018 (7) TMI 1214 - AT - Service TaxBusiness Auxiliary Services - Commission received from the foreign parties - export of services or not? - Held that:- The issue is decided by the Tribunal in favor of the assessee/appellant in the case of Sumitomo Corporation of India Pvt. Ltd. [2017 (3) TMI 1366 - CESTAT NEW DELHI], where it was held that the services have been provided to foreign entities as per the agreement entered into and the beneficiary is such foreign entities. The amount as consideration for such services was also paid by the said foreign entities in convertible foreign exchange. Therefore, the services rendered by the appellants are squarely covered by the Export of Service Rules and there is no service tax liability on them. Demand do not sustain - appeal allowed - decided in favor of appellant-assessee.
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