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    <title>2014 (10) TMI 769 - CESTAT BANGALORE</title>
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    <description>The Tribunal determined that the services provided by the appellant, including manpower recruitment, supply services, and training for nurses, could be considered an export of service under the Export of Service Rules. The payment in foreign currency, service utilization outside India, and partial performance in India and abroad supported this finding. However, further examination was needed regarding the demand for service tax on specific aspects of the service. The appellant was directed to deposit a nominal amount for the appeal process within a specified timeline to proceed with detailed consideration.</description>
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