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    <title>2016 (8) TMI 41 - CESTAT CHENNAI</title>
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    <description>The tribunal found in favor of the appellant, setting aside the service tax demand and penalty imposed. The court determined that the appellant was not liable for service tax under Section 66A on a reverse charge basis, emphasizing that the services were provided through the foreign entity&#039;s established presence in India. The tribunal concluded that the original authority had erred in its findings by disregarding the Indian establishment as the service provider, ultimately ruling in favor of the appellant and allowing the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=330657</link>
      <description>The tribunal found in favor of the appellant, setting aside the service tax demand and penalty imposed. The court determined that the appellant was not liable for service tax under Section 66A on a reverse charge basis, emphasizing that the services were provided through the foreign entity&#039;s established presence in India. The tribunal concluded that the original authority had erred in its findings by disregarding the Indian establishment as the service provider, ultimately ruling in favor of the appellant and allowing the appeal.</description>
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      <pubDate>Tue, 14 Jun 2016 00:00:00 +0530</pubDate>
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