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    <title>2022 (1) TMI 1125 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal determined that the appellant did not qualify as an &quot;intermediary&quot; under Rule 2(f) of POPSR, 2012, and the services provided were considered export services. As a result, the demand for service tax, interest, and penalties was deemed unsustainable. The Tribunal allowed the appeals filed by the appellant and set aside the impugned orders, providing consequential relief.</description>
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      <description>The Tribunal determined that the appellant did not qualify as an &quot;intermediary&quot; under Rule 2(f) of POPSR, 2012, and the services provided were considered export services. As a result, the demand for service tax, interest, and penalties was deemed unsustainable. The Tribunal allowed the appeals filed by the appellant and set aside the impugned orders, providing consequential relief.</description>
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