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    <title>2011 (5) TMI 65 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, granting relief to the appellants in a case concerning a refund claim under Rule 3 of Export of Services Rules, 2005. Despite receiving payment in Indian rupees for services rendered to a US corporation, the Tribunal held that the services should be considered as export of services, contrary to the lower authorities&#039; findings. By relying on past tribunal decisions and emphasizing the importance of legal interpretations and precedents, the Tribunal underscored the need for consistency and fairness in determining eligibility for tax refund claims related to service exports.</description>
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      <link>https://www.taxtmi.com/caselaws?id=203664</link>
      <description>The Tribunal allowed the appeal, granting relief to the appellants in a case concerning a refund claim under Rule 3 of Export of Services Rules, 2005. Despite receiving payment in Indian rupees for services rendered to a US corporation, the Tribunal held that the services should be considered as export of services, contrary to the lower authorities&#039; findings. By relying on past tribunal decisions and emphasizing the importance of legal interpretations and precedents, the Tribunal underscored the need for consistency and fairness in determining eligibility for tax refund claims related to service exports.</description>
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      <pubDate>Thu, 19 May 2011 00:00:00 +0530</pubDate>
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