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    <title>2016 (3) TMI 139 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the order, ruling that the tax demand was not lawful. The services provided by overseas entities were for business activities outside India and not needed for any Indian operations. Thus, the appellant was not liable for tax under section 66A of the Finance Act, 1994, for services received from abroad to promote exports. The tax demand was considered as taxing cross-border fund transfers, not covered by the Act.</description>
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      <description>The Tribunal set aside the order, ruling that the tax demand was not lawful. The services provided by overseas entities were for business activities outside India and not needed for any Indian operations. Thus, the appellant was not liable for tax under section 66A of the Finance Act, 1994, for services received from abroad to promote exports. The tax demand was considered as taxing cross-border fund transfers, not covered by the Act.</description>
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