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    <title>2016 (9) TMI 986 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the services provided qualified as export of services under Rule 3 of Export of Service Rules, 2005. The appellant was found not liable to pay service tax in India as the services were considered exported. The extended period for demand was deemed inapplicable due to the absence of suppression of facts. The impugned order was set aside, and the appellant was entitled to consequential benefits as per the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the services provided qualified as export of services under Rule 3 of Export of Service Rules, 2005. The appellant was found not liable to pay service tax in India as the services were considered exported. The extended period for demand was deemed inapplicable due to the absence of suppression of facts. The impugned order was set aside, and the appellant was entitled to consequential benefits as per the law.</description>
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