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    <title>2020 (12) TMI 533 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the services provided by the appellant to foreign companies qualified as export of service under the Export of Service Rules, 2005. The demand for service tax amounting to Rs. 1,67,47,188/- was deemed unsustainable, and the Commissioner&#039;s order was set aside. The appellant was not liable to pay service tax on the commission received from foreign companies.</description>
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      <description>The Tribunal held that the services provided by the appellant to foreign companies qualified as export of service under the Export of Service Rules, 2005. The demand for service tax amounting to Rs. 1,67,47,188/- was deemed unsustainable, and the Commissioner&#039;s order was set aside. The appellant was not liable to pay service tax on the commission received from foreign companies.</description>
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