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2018 (11) TMI 183 - HC - Service TaxRefund of service tax - export of service - basis of claiming the refund of service tax was that the respondents' services being Business Auxiliary Services (BAS) and not repairs and maintenance which services had been exported - Export of Services Rules 2005. Held that:- Issue stands decided in the case of THE COMMISSIONER OF SERVICE TAX VERSUS M/S. RELIANCE MONEY EXPRESS LTD. [2017 (10) TMI 853 - BOMBAY HIGH COURT], where it was held that "Export of Service" has been clearly held to be applicable where the benefit of service has accrued outside India. Appeal dismissed - decided against Revenue.
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