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    <description>The Tribunal ruled in favor of the appellant, setting aside the tax demands and penalties imposed for services provided to an overseas client, determining them as export services beyond the taxing jurisdiction under the Finance Act, 1994.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the tax demands and penalties imposed for services provided to an overseas client, determining them as export services beyond the taxing jurisdiction under the Finance Act, 1994.</description>
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