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    <title>2018 (11) TMI 1151 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellants, setting aside the order demanding service tax, interest, and penalties. It was held that the clearing and forwarding services provided from outside India were not subject to service tax under the reverse charge mechanism, following the interpretation of Rule 3(ii) of the Taxation of Services Rules, 2006, and precedent in Bnazrum Agro Export Pvt. Ltd. case.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellants, setting aside the order demanding service tax, interest, and penalties. It was held that the clearing and forwarding services provided from outside India were not subject to service tax under the reverse charge mechanism, following the interpretation of Rule 3(ii) of the Taxation of Services Rules, 2006, and precedent in Bnazrum Agro Export Pvt. Ltd. case.</description>
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