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    <title>2019 (1) TMI 1243 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the services provided by the appellant to the foreign recipient constituted an export of Business Auxiliary Services, exempting them from service tax liability. The decision was based on previous Tribunal rulings and the High Court decision in Suprasesh General Insurance Services &amp;amp; Brokers P. Ltd. v. C.S.T., Chennai. The Tribunal set aside the impugned order, allowed the appeal, and granted consequential benefits in accordance with the law, emphasizing the binding nature of the Madras High Court decisions in similar cases.</description>
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    <pubDate>Fri, 18 Jan 2019 00:00:00 +0530</pubDate>
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      <description>The Tribunal held that the services provided by the appellant to the foreign recipient constituted an export of Business Auxiliary Services, exempting them from service tax liability. The decision was based on previous Tribunal rulings and the High Court decision in Suprasesh General Insurance Services &amp;amp; Brokers P. Ltd. v. C.S.T., Chennai. The Tribunal set aside the impugned order, allowed the appeal, and granted consequential benefits in accordance with the law, emphasizing the binding nature of the Madras High Court decisions in similar cases.</description>
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      <pubDate>Fri, 18 Jan 2019 00:00:00 +0530</pubDate>
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