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    <title>2020 (4) TMI 346 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner (Appeals) order, ruling that the demand of service tax under Section 66A was unsustainable. The Tribunal found that the representative office in Beijing was not a separate legal entity, thus not subject to service tax. The Appeal was allowed, annulling the confirmation of demand with interest and penalty.</description>
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      <description>The Tribunal set aside the Commissioner (Appeals) order, ruling that the demand of service tax under Section 66A was unsustainable. The Tribunal found that the representative office in Beijing was not a separate legal entity, thus not subject to service tax. The Appeal was allowed, annulling the confirmation of demand with interest and penalty.</description>
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