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    <title>2008 (12) TMI 642 - CESTAT BANGALORE</title>
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    <description>The Tribunal found that the appellants had indeed rendered services to parties in France, as evidenced by the consultancy services provided and payment received in foreign exchange. The Revisional Authority&#039;s grounds for demanding a refund were different from the original grounds, leading to the Tribunal granting a waiver of pre-deposit and directing no coercive action until the appeal was disposed of. The applicability of Section 11A to service tax matters was questioned, with the learned Advocate arguing against its application.</description>
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      <description>The Tribunal found that the appellants had indeed rendered services to parties in France, as evidenced by the consultancy services provided and payment received in foreign exchange. The Revisional Authority&#039;s grounds for demanding a refund were different from the original grounds, leading to the Tribunal granting a waiver of pre-deposit and directing no coercive action until the appeal was disposed of. The applicability of Section 11A to service tax matters was questioned, with the learned Advocate arguing against its application.</description>
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      <pubDate>Fri, 19 Dec 2008 00:00:00 +0530</pubDate>
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