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    <title>2018 (5) TMI 720 - CESTAT NEW DELHI</title>
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    <description>Consideration received in foreign exchange from a foreign principal for marketing and technical support services rendered in India was treated as export of services, so the related service tax demand was unsustainable. A corrigendum issued after the reply, which gave a service-wise breakup and was followed by a further reply and personal hearing, was held to cure the alleged vagueness and avoid a natural justice breach. The conferencing facility was not shown on the record to be rendered through the internet, so classification as internet telecommunication service could not be sustained. The appeal succeeded in part, with the major service tax demands and penalties set aside.</description>
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