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    <title>2016 (7) TMI 1209 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, dismissing the service tax liabilities under Business Auxiliary Service (BAS) and Business Support Service. The decision emphasized compliance with Export of Service Rules and the absence of a supply of manpower service, leading to the appeal&#039;s success. The Tribunal set aside the original order, highlighting that services were provided to foreign companies outside India, justifying no tax liability.</description>
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