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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Exempt services: overseas services for management of foreign exchange reserves are excluded from service tax by notification.</h1> Services received from outside India by the Reserve Bank of India for the management of foreign exchange reserves are treated as exempted services under notification-based provisions, excluding such inbound management and advisory services from service tax liability pursuant to the notifications effective from the mid-2014 revision.

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