Appellate Tribunal Upholds Exclusion of Overseas Services from Tax

The Appellate Tribunal CESTAT Ahmedabad upheld the Commissioner (Appeals)'s interpretation of ruling 3(2)(y) of Textile Service Rules, stating that services performed entirely outside India should not be taxed. The Revenue's stay petition was denied.

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The Appellate Tribunal CESTAT Ahmedabad upheld the interpretation of ruling 3(2)(y) of Textile Service Rules by the Commissioner (Appeals), stating that complete services performed outside India should not be taxed. The Revenue's stay petition was rejected.

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