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    <title>2014 (11) TMI 624 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the exemption for maintenance and repair services provided to the Indian Navy under Notification No. 31/2010. It held that paying tax on a portion of the gross receipt should not disqualify the appellant from the exemption. The case was remanded for further adjudication on the consideration of spares used for maintenance/repair and unresolved issues related to services provided to vessels not owned by the Indian Navy.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the exemption for maintenance and repair services provided to the Indian Navy under Notification No. 31/2010. It held that paying tax on a portion of the gross receipt should not disqualify the appellant from the exemption. The case was remanded for further adjudication on the consideration of spares used for maintenance/repair and unresolved issues related to services provided to vessels not owned by the Indian Navy.</description>
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