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    <title>2017 (12) TMI 451 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal of the appellant-assesses, ruling in favor of their contentions regarding the liability of service tax on management or business consultant services provided to a foreign-based client. The Tribunal held that the services rendered were considered exports and not subject to service tax. Additionally, the Tribunal upheld that tax liability paid on a reverse charge basis was eligible as a credit and dismissed the Revenue&#039;s appeal against dropping the demand attributable to reimbursable expenditure. The judgment was pronounced on 08.12.2017.</description>
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      <link>https://www.taxtmi.com/caselaws?id=352182</link>
      <description>The Tribunal allowed the appeal of the appellant-assesses, ruling in favor of their contentions regarding the liability of service tax on management or business consultant services provided to a foreign-based client. The Tribunal held that the services rendered were considered exports and not subject to service tax. Additionally, the Tribunal upheld that tax liability paid on a reverse charge basis was eligible as a credit and dismissed the Revenue&#039;s appeal against dropping the demand attributable to reimbursable expenditure. The judgment was pronounced on 08.12.2017.</description>
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      <pubDate>Fri, 08 Dec 2017 00:00:00 +0530</pubDate>
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