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    <title>2019 (1) TMI 434 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, a company with a 100% Export Oriented Unit, regarding their eligibility for benefits under the Export of Services Rules, 2005. The appellant&#039;s services to foreign companies were deemed to satisfy conditions for export of service, entitling them to relief. Additionally, the Tribunal held that the appellant was not liable for service tax and penalties based on previous favorable decisions, allowing both appeals and granting consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellant, a company with a 100% Export Oriented Unit, regarding their eligibility for benefits under the Export of Services Rules, 2005. The appellant&#039;s services to foreign companies were deemed to satisfy conditions for export of service, entitling them to relief. Additionally, the Tribunal held that the appellant was not liable for service tax and penalties based on previous favorable decisions, allowing both appeals and granting consequential relief.</description>
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