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    <title>2022 (4) TMI 137 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, determining that the services provided qualify as export of service and are not subject to service tax. The Tribunal rejected the Revenue&#039;s challenge regarding the calculation of cum-tax benefit. It emphasized the correct interpretation of statutory provisions and the factual circumstances, affirming that the services rendered abroad by the assessee meet the criteria for export of services.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, determining that the services provided qualify as export of service and are not subject to service tax. The Tribunal rejected the Revenue&#039;s challenge regarding the calculation of cum-tax benefit. It emphasized the correct interpretation of statutory provisions and the factual circumstances, affirming that the services rendered abroad by the assessee meet the criteria for export of services.</description>
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