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    <title>2018 (5) TMI 825 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a dispute over the taxability of services provided in export transactions. The services facilitated through intermediary banks did not fall under the taxable category of Banking and other Financial Services. Relying on precedent cases, the Tribunal found the appellant not liable to pay Service Tax under reverse charge mechanism. The impugned order was set aside, and the appeal was allowed based on the interpretation of relevant provisions under the Finance Act, 1994.</description>
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      <link>https://www.taxtmi.com/caselaws?id=360261</link>
      <description>The Tribunal ruled in favor of the appellant in a dispute over the taxability of services provided in export transactions. The services facilitated through intermediary banks did not fall under the taxable category of Banking and other Financial Services. Relying on precedent cases, the Tribunal found the appellant not liable to pay Service Tax under reverse charge mechanism. The impugned order was set aside, and the appeal was allowed based on the interpretation of relevant provisions under the Finance Act, 1994.</description>
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      <pubDate>Mon, 09 Apr 2018 00:00:00 +0530</pubDate>
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