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    <title>2017 (10) TMI 810 - CESTAT BANGALORE</title>
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    <description>The Tribunal dismissed Revenue&#039;s appeal against the Commissioner (A)&#039;s decision, upholding the order allowing the assessee&#039;s appeal and setting aside the Order-in-Original. The dispute centered on whether the service provided by the assessee qualified as an export of service under the Export of Service Rules, 2005. The Revenue argued that the service did not constitute an export as it was performed in India for promoting goods. However, the Tribunal sided with the assessee, citing previous Tribunal decisions and a Division Bench ruling in favor of the assessee, ultimately affirming the Commissioner (A)&#039;s decision and rejecting Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=349655</link>
      <description>The Tribunal dismissed Revenue&#039;s appeal against the Commissioner (A)&#039;s decision, upholding the order allowing the assessee&#039;s appeal and setting aside the Order-in-Original. The dispute centered on whether the service provided by the assessee qualified as an export of service under the Export of Service Rules, 2005. The Revenue argued that the service did not constitute an export as it was performed in India for promoting goods. However, the Tribunal sided with the assessee, citing previous Tribunal decisions and a Division Bench ruling in favor of the assessee, ultimately affirming the Commissioner (A)&#039;s decision and rejecting Revenue&#039;s appeal.</description>
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