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    <title>2017 (1) TMI 1426 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants in a case concerning service tax demand upheld by the Commissioner (Appeals) Jaipur. The dispute revolved around liability for service tax on a reverse charge basis for participation in a foreign business exhibition. The Tribunal found that as the Business Exhibition Service was entirely performed outside India, the Indian assessee was not liable for service tax, in accordance with the Taxation of Services Rules, 2006 and relevant precedents, ultimately setting aside the Commissioner&#039;s order and allowing the appeal.</description>
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      <pubDate>Thu, 05 Jan 2017 00:00:00 +0530</pubDate>
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