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    <title>2014 (4) TMI 176 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that they were not liable to pay Service Tax on services received from a foreign service provider before 18.04.2006 based on legal precedents and circulars. The appellant was entitled to a refund claim as per the decision of the Bombay High Court, allowing challenges to tax payments not due. The Tribunal remanded the issue of unjust enrichment back to the adjudicating authority for proper consideration, emphasizing the significance of legal principles and court decisions in determining tax liabilities and refund entitlements.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that they were not liable to pay Service Tax on services received from a foreign service provider before 18.04.2006 based on legal precedents and circulars. The appellant was entitled to a refund claim as per the decision of the Bombay High Court, allowing challenges to tax payments not due. The Tribunal remanded the issue of unjust enrichment back to the adjudicating authority for proper consideration, emphasizing the significance of legal principles and court decisions in determining tax liabilities and refund entitlements.</description>
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      <pubDate>Wed, 19 Mar 2014 00:00:00 +0530</pubDate>
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