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    <title>2018 (8) TMI 1692 - BOMBAY HIGH COURT</title>
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    <description>The HC held that the dispute over whether the assessee had exported services for activities carried out in India was already covered by an earlier binding decision on identical facts. As the Tribunal had followed that precedent, and the same view had been applied in later similar cases, no substantial question of law arose for consideration. The Revenue&#039;s challenge therefore failed, and the assessee&#039;s position was left undisturbed on the basis of settled precedent.</description>
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      <description>The HC held that the dispute over whether the assessee had exported services for activities carried out in India was already covered by an earlier binding decision on identical facts. As the Tribunal had followed that precedent, and the same view had been applied in later similar cases, no substantial question of law arose for consideration. The Revenue&#039;s challenge therefore failed, and the assessee&#039;s position was left undisturbed on the basis of settled precedent.</description>
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