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    <title>2019 (10) TMI 1107 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the demand for service tax, allowing the appeal by the assessee and rejecting the Revenue&#039;s appeal. The decision was based on the interpretation of Export of Services Rules, 2005, and established legal principles regarding the location of service usage and recipient for determining the export of services.</description>
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      <description>The Tribunal set aside the demand for service tax, allowing the appeal by the assessee and rejecting the Revenue&#039;s appeal. The decision was based on the interpretation of Export of Services Rules, 2005, and established legal principles regarding the location of service usage and recipient for determining the export of services.</description>
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