Service Tax Refund Granted: Services Classified as Export, Not Intermediary Role Under Sub-Contracting Agreement.

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....Refund of Service Tax paid on input services - appellant performs the role of intermediary for the overseas service receiver - place of provision of services - export of services or not - s the sub-contracting agreement for the services being provided by the appellant to overseas entity as the main contractor and thus, under no stretch of imagination, it can be held that the appellant is an agent or intermediary, engaged for facilitating business of overseas entity. - Refund allowed - AT....