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    <title>2018 (2) TMI 1866 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Revenue, upholding the tax liability on a reverse charge basis for services received by the respondent from a foreign service provider in connection with a clean development mechanism project. The Tribunal determined that the services provided by the UK company fell under the category of management or business consultant service, leading to the generation and sale of emission reduction certificates. Consequently, the Tribunal found the respondent liable for the service tax, overturning the decision of the Commissioner (Appeals) and reinstating the original order imposing the tax liability along with a penalty.</description>
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      <description>The Tribunal ruled in favor of the Revenue, upholding the tax liability on a reverse charge basis for services received by the respondent from a foreign service provider in connection with a clean development mechanism project. The Tribunal determined that the services provided by the UK company fell under the category of management or business consultant service, leading to the generation and sale of emission reduction certificates. Consequently, the Tribunal found the respondent liable for the service tax, overturning the decision of the Commissioner (Appeals) and reinstating the original order imposing the tax liability along with a penalty.</description>
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