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    <title>2016 (9) TMI 324 - CESTAT MUMBAI</title>
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    <description>The branches located in South Africa and the UK of the assessee, engaged in exporting IT services, were not considered part of the assessee&#039;s turnover for the purpose of export turnover. The turnover of these branches was excluded from both the export turnover and the total turnover of the assessee. The Revenue&#039;s appeal to include the value of services provided by the overseas branches in the total turnover was dismissed. The appeals filed by both the assessee and the Revenue were ultimately dismissed by the court.</description>
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      <description>The branches located in South Africa and the UK of the assessee, engaged in exporting IT services, were not considered part of the assessee&#039;s turnover for the purpose of export turnover. The turnover of these branches was excluded from both the export turnover and the total turnover of the assessee. The Revenue&#039;s appeal to include the value of services provided by the overseas branches in the total turnover was dismissed. The appeals filed by both the assessee and the Revenue were ultimately dismissed by the court.</description>
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      <pubDate>Thu, 18 Aug 2016 00:00:00 +0530</pubDate>
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