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    <description>The Tribunal concluded that services obtained by overseas branches were not liable to tax under section 66A of the Finance Act, 1994. The appeals by the appellant were allowed, and the demands were set aside.</description>
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      <description>The Tribunal concluded that services obtained by overseas branches were not liable to tax under section 66A of the Finance Act, 1994. The appeals by the appellant were allowed, and the demands were set aside.</description>
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