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    <title>2018 (4) TMI 675 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the Appellant, following precedent that charges deducted by foreign banks from export proceeds were not taxable under Section 66A of the Finance Act, 1994. The decision was based on the Appellant not being the direct recipient of the service, as clarified by the Tribunal&#039;s earlier judgment. The impugned order was set aside, and the appeal was allowed with any consequential reliefs.</description>
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      <description>The Tribunal ruled in favor of the Appellant, following precedent that charges deducted by foreign banks from export proceeds were not taxable under Section 66A of the Finance Act, 1994. The decision was based on the Appellant not being the direct recipient of the service, as clarified by the Tribunal&#039;s earlier judgment. The impugned order was set aside, and the appeal was allowed with any consequential reliefs.</description>
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