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    <title>2018 (1) TMI 15 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the Marketing Support Services (MSS) provided to Microsoft Singapore qualified as export of services under the Export of Service Rules, 2005, making them not liable to service tax. The reimbursements related to MSS and Product Support Services (PSS) were also deemed non-taxable. However, the issue of service tax on foreign currency expenditures was remanded back to the adjudicating authority for further review. The demands regarding MSS export status and reimbursements were set aside, and the appeals were disposed of accordingly.</description>
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    <pubDate>Thu, 14 Dec 2017 00:00:00 +0530</pubDate>
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      <title>2018 (1) TMI 15 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=353279</link>
      <description>The Tribunal ruled in favor of the appellant, holding that the Marketing Support Services (MSS) provided to Microsoft Singapore qualified as export of services under the Export of Service Rules, 2005, making them not liable to service tax. The reimbursements related to MSS and Product Support Services (PSS) were also deemed non-taxable. However, the issue of service tax on foreign currency expenditures was remanded back to the adjudicating authority for further review. The demands regarding MSS export status and reimbursements were set aside, and the appeals were disposed of accordingly.</description>
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      <pubDate>Thu, 14 Dec 2017 00:00:00 +0530</pubDate>
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