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    <title>2017 (4) TMI 901 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the services provided qualified as exports under Rule 3 of the Export of Service Rules, 2005. The Tribunal disagreed with the tax department&#039;s contention that the services fell under Business Auxiliary Service, citing precedents and holding that the services benefited the Singapore recipient&#039;s business activities. Consequently, the appellant was absolved of service tax liability, and the impugned order was set aside in favor of the appellant.</description>
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      <title>2017 (4) TMI 901 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=341931</link>
      <description>The Tribunal ruled in favor of the appellant, determining that the services provided qualified as exports under Rule 3 of the Export of Service Rules, 2005. The Tribunal disagreed with the tax department&#039;s contention that the services fell under Business Auxiliary Service, citing precedents and holding that the services benefited the Singapore recipient&#039;s business activities. Consequently, the appellant was absolved of service tax liability, and the impugned order was set aside in favor of the appellant.</description>
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      <pubDate>Thu, 13 Apr 2017 00:00:00 +0530</pubDate>
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