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    <title>2013 (9) TMI 324 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the services provided constituted exports under the Export of Services Rules, 2005, and thus no service tax liability arose. The Tribunal also waived the pre-deposit requirement and stayed recovery pending appeal disposal, noting the appellant&#039;s strong prima facie case and the distinction between services provided to domestic entities and overseas clients.</description>
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      <link>https://www.taxtmi.com/caselaws?id=236891</link>
      <description>The Tribunal ruled in favor of the appellant, finding that the services provided constituted exports under the Export of Services Rules, 2005, and thus no service tax liability arose. The Tribunal also waived the pre-deposit requirement and stayed recovery pending appeal disposal, noting the appellant&#039;s strong prima facie case and the distinction between services provided to domestic entities and overseas clients.</description>
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