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    <title>2013 (11) TMI 710 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted waiver from pre-deposit of the adjudged dues and stayed the recovery during the appeal&#039;s pendency. The appellant&#039;s services were correctly classified as &#039;Business Support Services,&#039; exempting them from service tax liability due to the nature of exports and receipt of consideration in convertible foreign exchange. The judgment emphasized the significance of accurate service classification and consideration of foreign exchange receipts in determining tax liability on exported services.</description>
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      <description>The Tribunal granted waiver from pre-deposit of the adjudged dues and stayed the recovery during the appeal&#039;s pendency. The appellant&#039;s services were correctly classified as &#039;Business Support Services,&#039; exempting them from service tax liability due to the nature of exports and receipt of consideration in convertible foreign exchange. The judgment emphasized the significance of accurate service classification and consideration of foreign exchange receipts in determining tax liability on exported services.</description>
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      <pubDate>Tue, 18 Jun 2013 00:00:00 +0530</pubDate>
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