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    <title>2014 (4) TMI 34 - CESTAT NEW DELHI</title>
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    <description>The Tribunal, comprising Ms. Archana Wadhwa and Shri Rakesh Kumar, ruled in favor of the respondent on two main issues. Firstly, it dismissed the Revenue&#039;s appeal regarding the service tax liability on money delivery services. Secondly, it upheld the respondent&#039;s argument that their service qualified as an export of service under the Export of Service Rules, 2005, exempting it from service tax. The decision was influenced by a previous case, Paul Merchant Ltd. vs. CCE, Chandigarh, where a similar issue was resolved in favor of the service provider.</description>
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      <description>The Tribunal, comprising Ms. Archana Wadhwa and Shri Rakesh Kumar, ruled in favor of the respondent on two main issues. Firstly, it dismissed the Revenue&#039;s appeal regarding the service tax liability on money delivery services. Secondly, it upheld the respondent&#039;s argument that their service qualified as an export of service under the Export of Service Rules, 2005, exempting it from service tax. The decision was influenced by a previous case, Paul Merchant Ltd. vs. CCE, Chandigarh, where a similar issue was resolved in favor of the service provider.</description>
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