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    <title>Reverse Charge Mechanism: No Service Tax on Appellant for Foreign Exchange Transfer Charges to Indian Bank.</title>
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    <description>Reverse charge mechanism - The act of deduction of an amount as charges for transfer of the foreign exchange to the Indian bank from the sale proceeds of the appellant is only a facility for collecting such charges from the Indian bank - appellant cannot be treated as service recipient and no Service Tax can be charged</description>
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