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    <title>2021 (6) TMI 953 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the appellant was not liable to pay Service Tax under &#039;Business Auxiliary Services&#039; for foreign entities&#039; registration services. The correct availing of exemption under Notification No. 18/2009-ST for services of Foreign Commission Agents was upheld, leading to the setting aside of the demand on both issues. The impugned order was overturned, and the appeal was allowed on 25/06/2021.</description>
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      <description>The Tribunal held that the appellant was not liable to pay Service Tax under &#039;Business Auxiliary Services&#039; for foreign entities&#039; registration services. The correct availing of exemption under Notification No. 18/2009-ST for services of Foreign Commission Agents was upheld, leading to the setting aside of the demand on both issues. The impugned order was overturned, and the appeal was allowed on 25/06/2021.</description>
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