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    <title>2023 (4) TMI 167 - KARNATAKA HIGH COURT</title>
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    <description>The court upheld the Tribunal&#039;s decision, confirming that the services provided by the respondent, a private limited company, qualified as an export of service under Rule 6A of the Service Tax Rules, 1994. The Revenue&#039;s appeal was dismissed as the court found that the conditions for classifying the services as exports were met, and Rule 3 of the Place of Provision of Services Rules, 2012 was applicable. The services were deemed not chargeable to service tax, affirming the Tribunal&#039;s rejection of the Revenue&#039;s appeal.</description>
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    <pubDate>Tue, 14 Mar 2023 00:00:00 +0530</pubDate>
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      <title>2023 (4) TMI 167 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=436141</link>
      <description>The court upheld the Tribunal&#039;s decision, confirming that the services provided by the respondent, a private limited company, qualified as an export of service under Rule 6A of the Service Tax Rules, 1994. The Revenue&#039;s appeal was dismissed as the court found that the conditions for classifying the services as exports were met, and Rule 3 of the Place of Provision of Services Rules, 2012 was applicable. The services were deemed not chargeable to service tax, affirming the Tribunal&#039;s rejection of the Revenue&#039;s appeal.</description>
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      <pubDate>Tue, 14 Mar 2023 00:00:00 +0530</pubDate>
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