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    <title>2014 (9) TMI 544 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, granting them exemption benefits under relevant notifications and dismissing the service tax demands on services provided by foreign entities. The appellants were found eligible for exemption benefits under Notification No. 14/2004-ST for charges paid to foreign service providers for various services, including Business Exhibition service and Technical Inspection and Certification Service. The Tribunal emphasized that services performed outside India by foreign service providers do not attract service tax liability, leading to the dismissal of the tax demands.</description>
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      <description>The Tribunal ruled in favor of the appellants, granting them exemption benefits under relevant notifications and dismissing the service tax demands on services provided by foreign entities. The appellants were found eligible for exemption benefits under Notification No. 14/2004-ST for charges paid to foreign service providers for various services, including Business Exhibition service and Technical Inspection and Certification Service. The Tribunal emphasized that services performed outside India by foreign service providers do not attract service tax liability, leading to the dismissal of the tax demands.</description>
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