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    <title>2016 (12) TMI 1700 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, finding that the promotional activities for American Express Travelers Cheque in India qualified as export of services. The appellants met all conditions for export of services, including payment in foreign exchange and services intended for a person outside India. As a result, the Tribunal set aside the tax liability imposed by the Department, allowing the appeal and emphasizing that the promotional activities fell within the scope of export of services.</description>
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      <description>The Tribunal ruled in favor of the appellants, finding that the promotional activities for American Express Travelers Cheque in India qualified as export of services. The appellants met all conditions for export of services, including payment in foreign exchange and services intended for a person outside India. As a result, the Tribunal set aside the tax liability imposed by the Department, allowing the appeal and emphasizing that the promotional activities fell within the scope of export of services.</description>
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