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    <description>The tribunal held that the services provided by the appellant to AMSI France did not qualify as export of services under the Export of Service Rules, 2005. Consequently, the appellant was not entitled to a refund of the service tax paid. The matter was referred to a larger bench to resolve legal questions regarding the scope of the relevant phrases.</description>
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      <description>The tribunal held that the services provided by the appellant to AMSI France did not qualify as export of services under the Export of Service Rules, 2005. Consequently, the appellant was not entitled to a refund of the service tax paid. The matter was referred to a larger bench to resolve legal questions regarding the scope of the relevant phrases.</description>
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