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    <title>2017 (5) TMI 1022 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that providing marketing services to foreign principals for selling products in India constituted export of services and was not subject to service tax. Relying on established precedents, the Tribunal found that as the services were not at the behest of Indian customers and payment was received in foreign currency, they did not attract service tax liability. The Tribunal set aside the original order, allowing the appeal and granting consequential relief to the appellant.</description>
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      <description>The Tribunal held that providing marketing services to foreign principals for selling products in India constituted export of services and was not subject to service tax. Relying on established precedents, the Tribunal found that as the services were not at the behest of Indian customers and payment was received in foreign currency, they did not attract service tax liability. The Tribunal set aside the original order, allowing the appeal and granting consequential relief to the appellant.</description>
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