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    <title>2015 (7) TMI 234 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the rejection of the appellant&#039;s refund claim for service tax paid to an overseas agent under the reverse charge mechanism for export of goods. It was determined that the service received in India for business purposes was taxable under Section 66A. The appellant&#039;s lack of representation during the hearing led to the dismissal of the appeal, affirming the decision of the lower authorities to reject the refund claim for service tax paid after 19.4.2006.</description>
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      <description>The Tribunal upheld the rejection of the appellant&#039;s refund claim for service tax paid to an overseas agent under the reverse charge mechanism for export of goods. It was determined that the service received in India for business purposes was taxable under Section 66A. The appellant&#039;s lack of representation during the hearing led to the dismissal of the appeal, affirming the decision of the lower authorities to reject the refund claim for service tax paid after 19.4.2006.</description>
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