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    <title>2011 (2) TMI 855 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, stating they were not liable to pay service tax on payments to foreign consultants for services received between 2003 to 2005. The decision was based on the interpretation of Rule 2(1)(d)(iv) of the Service Tax Rules, following precedents from the Bombay High Court and the Apex Court. The Tribunal set aside the service tax demand and allowed the appeal with consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellants, stating they were not liable to pay service tax on payments to foreign consultants for services received between 2003 to 2005. The decision was based on the interpretation of Rule 2(1)(d)(iv) of the Service Tax Rules, following precedents from the Bombay High Court and the Apex Court. The Tribunal set aside the service tax demand and allowed the appeal with consequential relief.</description>
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