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    <title>2017 (12) TMI 506 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that services provided and consumed outside India were not subject to service tax liability under the reverse charge mechanism. The appellant successfully argued that since the overseas services were utilized outside India, they were not liable for service tax. The Tribunal set aside the initial order from the Commissioner of Customs and Central Excise, Jaipur, and allowed the appeal in favor of the appellant, emphasizing the significance of the service location in determining service tax liability.</description>
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    <pubDate>Fri, 07 Jul 2017 00:00:00 +0530</pubDate>
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      <description>The Tribunal ruled in favor of the appellant, holding that services provided and consumed outside India were not subject to service tax liability under the reverse charge mechanism. The appellant successfully argued that since the overseas services were utilized outside India, they were not liable for service tax. The Tribunal set aside the initial order from the Commissioner of Customs and Central Excise, Jaipur, and allowed the appeal in favor of the appellant, emphasizing the significance of the service location in determining service tax liability.</description>
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      <pubDate>Fri, 07 Jul 2017 00:00:00 +0530</pubDate>
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