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    <title>2014 (12) TMI 41 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, ruling that service tax is not payable on services consumed abroad by branch offices where local VAT/GST was paid. The demand for service tax on reimbursements to distributors was limited to the normal period of limitation, and the appellant was granted CENVAT credit for service tax paid under the reverse charge mechanism. The Tribunal considered the appellant&#039;s bona fide belief and the contentious nature of the issues in restricting the demand to the normal period of limitation.</description>
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      <description>The Tribunal allowed the appeal, ruling that service tax is not payable on services consumed abroad by branch offices where local VAT/GST was paid. The demand for service tax on reimbursements to distributors was limited to the normal period of limitation, and the appellant was granted CENVAT credit for service tax paid under the reverse charge mechanism. The Tribunal considered the appellant&#039;s bona fide belief and the contentious nature of the issues in restricting the demand to the normal period of limitation.</description>
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