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    <title>2018 (11) TMI 82 - CESTAT ALLAHABAD</title>
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    <description>The appellate tribunal upheld the Commissioner (Appeals) decision, directing the Adjudicating Authority to grant the refund of service tax deposited by the respondent for the period before April 2006, along with interest within 75 days from the tribunal&#039;s order. The tribunal relied on a Bombay High Court judgment, stating that no service tax is leviable on a reverse charge basis for services received in India from service providers located outside India.</description>
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      <description>The appellate tribunal upheld the Commissioner (Appeals) decision, directing the Adjudicating Authority to grant the refund of service tax deposited by the respondent for the period before April 2006, along with interest within 75 days from the tribunal&#039;s order. The tribunal relied on a Bombay High Court judgment, stating that no service tax is leviable on a reverse charge basis for services received in India from service providers located outside India.</description>
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