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    <title>Marketing Operations in India Classified as Export of Services Under Business Auxiliary Services: No Indian Customers Involved.</title>
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      <description>Business Auxiliary Services - export of services or not - Marketing operations done by an assessee in India cannot be said to be at behest of any Indian customers - the services were held to be as having been delivered and/or used outside India and thus being export of services. - AT</description>
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