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    <title>2019 (6) TMI 686 - CESTAT NEW DELHI</title>
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    <description>The Tribunal determined that the appellant&#039;s provision of Business Auxiliary Services to its foreign-based parent company qualified as export of services under the Export of Services Rules, 2005. Consequently, the appellant was not liable for service tax on the commission received. The impugned order was set aside, and the appeal was allowed, granting relief from the service tax demand.</description>
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      <title>2019 (6) TMI 686 - CESTAT NEW DELHI</title>
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      <description>The Tribunal determined that the appellant&#039;s provision of Business Auxiliary Services to its foreign-based parent company qualified as export of services under the Export of Services Rules, 2005. Consequently, the appellant was not liable for service tax on the commission received. The impugned order was set aside, and the appeal was allowed, granting relief from the service tax demand.</description>
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