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    <title>2019 (5) TMI 266 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the demand for service tax on the amount paid under the Representative Office Agreement could not be sustained on merits. The impugned order was set aside, and the appeal was allowed with consequential reliefs. The Tribunal also found that the extended period of limitation was not applicable due to the revenue-neutral nature of the transaction and the lack of suppression of facts.</description>
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      <description>The Tribunal held that the demand for service tax on the amount paid under the Representative Office Agreement could not be sustained on merits. The impugned order was set aside, and the appeal was allowed with consequential reliefs. The Tribunal also found that the extended period of limitation was not applicable due to the revenue-neutral nature of the transaction and the lack of suppression of facts.</description>
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