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    <title>2018 (9) TMI 1270 - CESTAT ALLAHABAD</title>
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    <description>The tribunal set aside the order demanding service tax on remittances for imported goods, as there was no evidence of services received from outside India. The appellant was not held liable for service tax solely based on remittances, emphasizing the necessity of proving receipt of services to levy such taxes. The tribunal ruled in favor of the appellant, highlighting the importance of clear findings in determining liability for service tax on international transactions.</description>
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      <description>The tribunal set aside the order demanding service tax on remittances for imported goods, as there was no evidence of services received from outside India. The appellant was not held liable for service tax solely based on remittances, emphasizing the necessity of proving receipt of services to levy such taxes. The tribunal ruled in favor of the appellant, highlighting the importance of clear findings in determining liability for service tax on international transactions.</description>
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