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    <title>2018 (10) TMI 903 - BOMBAY HIGH COURT</title>
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    <description>The assessee&#039;s claim that the services constituted export of service was assessed against binding High Court precedent on the same issue, and no material distinction in facts or law was shown to justify departure. The Court also found that the proposed question did not raise a substantial question of law, so no interference was warranted. The appeal was therefore not entertained and was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368937</link>
      <description>The assessee&#039;s claim that the services constituted export of service was assessed against binding High Court precedent on the same issue, and no material distinction in facts or law was shown to justify departure. The Court also found that the proposed question did not raise a substantial question of law, so no interference was warranted. The appeal was therefore not entertained and was dismissed.</description>
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