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2019 (5) TMI 1136 - AT - Service TaxRecovery of Service tax - Business Auxiliary Services - appellant received certain commissions and paid commission to agents outside India - applicability of N/N. 25/2004 dated 10.09.2004-ST and N/N. 6/2005-ST dated 1.3.2005 - HELD THAT:- The appellants have rendered services to their clients in relation to procurement of goods or services which are inputs for the clients. Their clients are manufacturers. Therefore, the exemption contained in N/N. 25/2004 is applicable to them - Appeal allowed - decided in favor of appellant.
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