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    <title>2010 (9) TMI 639 - CESTAT, CHENNAI</title>
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    <description>The Tribunal held that the services provided by the appellants to M/s. Srilankan Airlines did not qualify as &#039;export of service&#039; and were subject to service tax as they were provided within India and consumed there. The appellants were directed to pre-deposit a sum due to their failure to establish a strong case for a full waiver. Additionally, the appellants acknowledged their liability for service tax on the contract fee and were directed to pre-deposit a specific amount within a set timeframe, based on a thorough analysis of the service provision and payment terms. Compliance deadline was set accordingly.</description>
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    <pubDate>Mon, 06 Sep 2010 00:00:00 +0530</pubDate>
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      <title>2010 (9) TMI 639 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=204874</link>
      <description>The Tribunal held that the services provided by the appellants to M/s. Srilankan Airlines did not qualify as &#039;export of service&#039; and were subject to service tax as they were provided within India and consumed there. The appellants were directed to pre-deposit a sum due to their failure to establish a strong case for a full waiver. Additionally, the appellants acknowledged their liability for service tax on the contract fee and were directed to pre-deposit a specific amount within a set timeframe, based on a thorough analysis of the service provision and payment terms. Compliance deadline was set accordingly.</description>
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      <pubDate>Mon, 06 Sep 2010 00:00:00 +0530</pubDate>
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