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    <title>2018 (10) TMI 973 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that the services provided by the appellant qualified as exports, meeting exemption criteria. Receipt of consideration in INR from Indian exporters was deemed as in foreign exchange. The demand for service tax was time-barred, and penalties were unjustified. All appeals by the appellant were allowed, with any consequential relief.</description>
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      <description>The Tribunal held that the services provided by the appellant qualified as exports, meeting exemption criteria. Receipt of consideration in INR from Indian exporters was deemed as in foreign exchange. The demand for service tax was time-barred, and penalties were unjustified. All appeals by the appellant were allowed, with any consequential relief.</description>
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