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    <title>2017 (5) TMI 1708 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming a service tax demand against the appellant for services related to export, import, and other services within India. It ruled that services received before 18.04.2006 were not subject to service tax under the reverse charge mechanism. The Tribunal also exempted the appellant from service tax on services exported to overseas recipients based on relevant circulars and case law. The matter was remanded for reassessment by the adjudicating authority in line with the Tribunal&#039;s directions.</description>
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      <description>The Tribunal set aside the order confirming a service tax demand against the appellant for services related to export, import, and other services within India. It ruled that services received before 18.04.2006 were not subject to service tax under the reverse charge mechanism. The Tribunal also exempted the appellant from service tax on services exported to overseas recipients based on relevant circulars and case law. The matter was remanded for reassessment by the adjudicating authority in line with the Tribunal&#039;s directions.</description>
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