TMI Blog2014 (7) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 24.02.2009 - Held that:- Telecom service provided in India to International in-bound roamers registered with foreign telecom network operator, payment received from impugned foreign telecom operators in convertible foreign exchange, in that set of facts this Tribunal has held that the service have been provided outside India as an export of service. IN this case, the respondent is in a better ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent : Shri Prasad Praanjape, Adv. PER : Ashok Jindal Revenue is in appeal against the impugned order sanctioning the refund claim of the service tax paid by the respondent under Business Auxiliary Service. 2. Brief facts of the case are that the respondent is providing Business Auxiliary Service to their principals located outside India by marketing their product in India. It is not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. On the other hand, the learned Counsel appearing on behalf of the respondent submits that in fact, the recipient of services is located outside India and the service has also been received by him outside India. In these circumstances, it is a case of export as per Rule 3 (1) (iii) of the Export of Service Rules, 2005. Therefore, they are entitled for the refund claim. 6. Considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India and it is a case of export of service. In the circumstance, I hold that the learned Commissioner (Appeals) has rightly held that the case of export of service as per Rule 3 (1) (iii) of Export of Service Rules, 2005. In the circumstances, I do not find any infirmity with the impugned order and the same is upheld. The appeal filed by the Revenue is dismissed. (Dictated in Court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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