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    <title>2018 (8) TMI 805 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD ruled that market survey services provided by an Indian entity to a foreign company without an office in India are considered as export of services, exempting them from service tax liability under &quot;Business Auxiliary Services.&quot; The Tribunal overturned the Revenue&#039;s demand for service tax, interest, and penalty, emphasizing the need to follow settled decisions and await finality in rulings. The appellant&#039;s appeal was allowed, granting relief and setting aside the Commissioner&#039;s decision.</description>
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      <title>2018 (8) TMI 805 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=365333</link>
      <description>The Appellate Tribunal CESTAT ALLAHABAD ruled that market survey services provided by an Indian entity to a foreign company without an office in India are considered as export of services, exempting them from service tax liability under &quot;Business Auxiliary Services.&quot; The Tribunal overturned the Revenue&#039;s demand for service tax, interest, and penalty, emphasizing the need to follow settled decisions and await finality in rulings. The appellant&#039;s appeal was allowed, granting relief and setting aside the Commissioner&#039;s decision.</description>
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      <pubDate>Tue, 03 Jul 2018 00:00:00 +0530</pubDate>
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