2014 (7) TMI 451

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..... , 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 in dispute that the remuneration recei .....

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..... sel 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 submissions made by both the sides. 7. A sim .....

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