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    <title>2018 (7) TMI 20 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case for verification of Foreign Inward Remittance Certificates (F.I.R.C.s) to determine if services provided to foreign clients qualified as export services. The appellant&#039;s demand for Management Consultancy Services was partially set aside, with services related to filing tax returns and representational services exempted from service tax under Notification No. 25/2006-ST. The appellant was entitled to a reduced service tax amount of &amp;amp;8377; 3,14,50,459 for exported services pending verification of foreign exchange receipts by the Adjudicating Authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=362712</link>
      <description>The Tribunal remanded the case for verification of Foreign Inward Remittance Certificates (F.I.R.C.s) to determine if services provided to foreign clients qualified as export services. The appellant&#039;s demand for Management Consultancy Services was partially set aside, with services related to filing tax returns and representational services exempted from service tax under Notification No. 25/2006-ST. The appellant was entitled to a reduced service tax amount of &amp;amp;8377; 3,14,50,459 for exported services pending verification of foreign exchange receipts by the Adjudicating Authority.</description>
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