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    <title>2016 (4) TMI 1383 - KERALA HIGH COURT</title>
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    <description>The Kerala HC dismissed the appeal, upholding the CESTAT&#039;s decision that KSFE was not liable for service tax on the transactions in question. The court relied on precedent from Muthoot FinCorp. Ltd. v. CCE, emphasizing that KSFE&#039;s transactions did not involve charging a commission or fee in India, thus not subject to service tax.</description>
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      <description>The Kerala HC dismissed the appeal, upholding the CESTAT&#039;s decision that KSFE was not liable for service tax on the transactions in question. The court relied on precedent from Muthoot FinCorp. Ltd. v. CCE, emphasizing that KSFE&#039;s transactions did not involve charging a commission or fee in India, thus not subject to service tax.</description>
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