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    <title>2020 (8) TMI 80 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the Appellant Bank was not liable to pay service tax under the reverse charge mechanism as it was not considered the recipient of the service provided by the Foreign Bank. The order passed by the Commissioner demanding service tax was set aside, and the appeal was allowed in favor of the Appellant Bank.</description>
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      <description>The Tribunal held that the Appellant Bank was not liable to pay service tax under the reverse charge mechanism as it was not considered the recipient of the service provided by the Foreign Bank. The order passed by the Commissioner demanding service tax was set aside, and the appeal was allowed in favor of the Appellant Bank.</description>
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