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    <title>2020 (3) TMI 845 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the courier agency, holding that the services received from foreign service providers/co-loaders were not liable to Service Tax under the &#039;Reverse charge mechanism.&#039; The decision was based on a Circular of CBEC and previous judgments, noting that the issue was revenue neutral as the agency had already paid tax on the gross amount received. The Tribunal set aside the impugned order against the agency, granting consequential benefits if any.</description>
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