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    <title>2017 (5) TMI 1087 - CESTAT NEW DELHI</title>
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    <description>The Tribunal confirmed the dismissal of the Revenue&#039;s appeal, ruling that the services provided by the respondent to the foreign holding company were correctly classified as exports under the Export of Service Rules, 2005. The Tribunal found that the services were availed and consumed by the foreign company, supporting the classification under Rule 3(1)(iii) of the said Rules. Previous tribunal decisions were cited to reinforce this determination, leading to the upholding of the impugned order in favor of the respondent.</description>
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      <description>The Tribunal confirmed the dismissal of the Revenue&#039;s appeal, ruling that the services provided by the respondent to the foreign holding company were correctly classified as exports under the Export of Service Rules, 2005. The Tribunal found that the services were availed and consumed by the foreign company, supporting the classification under Rule 3(1)(iii) of the said Rules. Previous tribunal decisions were cited to reinforce this determination, leading to the upholding of the impugned order in favor of the respondent.</description>
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