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    <description>The Tribunal dismissed the Revenue&#039;s appeal, finding that the services provided by M/s Balaji Telefilms Ltd. were considered exports under Rule 3(2) of the Export of Service Rules, 2005. The services were provided from India and used outside India, with consideration received in convertible foreign currency. The appeal was deemed without merit and dismissed.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, finding that the services provided by M/s Balaji Telefilms Ltd. were considered exports under Rule 3(2) of the Export of Service Rules, 2005. The services were provided from India and used outside India, with consideration received in convertible foreign currency. The appeal was deemed without merit and dismissed.</description>
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