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    <title>2011 (2) TMI 562 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the respondent in a tax dispute case. Firstly, the activity undertaken by the respondent was not classified as &#039;Consulting Engineer service&#039; as argued by the Revenue, based on a Circular issued by CBEC. Secondly, the commission received for liaison activity provided to a foreign client was considered an export of service and thus exempt from service tax. The Tribunal dismissed the Revenue&#039;s appeal in both instances, upholding the decisions of the Commissioner (Appeals) in favor of the respondent.</description>
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    <pubDate>Tue, 15 Feb 2011 00:00:00 +0530</pubDate>
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      <title>2011 (2) TMI 562 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=206736</link>
      <description>The Tribunal ruled in favor of the respondent in a tax dispute case. Firstly, the activity undertaken by the respondent was not classified as &#039;Consulting Engineer service&#039; as argued by the Revenue, based on a Circular issued by CBEC. Secondly, the commission received for liaison activity provided to a foreign client was considered an export of service and thus exempt from service tax. The Tribunal dismissed the Revenue&#039;s appeal in both instances, upholding the decisions of the Commissioner (Appeals) in favor of the respondent.</description>
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      <pubDate>Tue, 15 Feb 2011 00:00:00 +0530</pubDate>
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