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    <title>2015 (6) TMI 872 - CESTAT NEW DELHI</title>
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    <description>Commission earned for money transfer services performed as a Western Union sub-agent was treated as export of service and not subject to service tax. The Larger Bench ruling had already settled that such services fall outside the service tax net, and the respondent accepted that the issue was no longer res integra. The demand was therefore not sustainable, and the appeal was allowed with waiver of pre-deposit.</description>
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      <description>Commission earned for money transfer services performed as a Western Union sub-agent was treated as export of service and not subject to service tax. The Larger Bench ruling had already settled that such services fall outside the service tax net, and the respondent accepted that the issue was no longer res integra. The demand was therefore not sustainable, and the appeal was allowed with waiver of pre-deposit.</description>
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