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    <title>2011 (4) TMI 538 - KARNATAKA HIGH COURT</title>
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    <description>The High Court held that courier services provided by the assessee were exempt from service tax under Rule 4 of Export of Service Rules, 2005, despite the revenue&#039;s challenge. The Tribunal&#039;s ruling in favor of the assessee was upheld, emphasizing that the services qualified as exports. The High Court found the appeal under Section 35-G not maintainable, directing the revenue to approach the Supreme Court if desired.</description>
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      <description>The High Court held that courier services provided by the assessee were exempt from service tax under Rule 4 of Export of Service Rules, 2005, despite the revenue&#039;s challenge. The Tribunal&#039;s ruling in favor of the assessee was upheld, emphasizing that the services qualified as exports. The High Court found the appeal under Section 35-G not maintainable, directing the revenue to approach the Supreme Court if desired.</description>
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