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    <title>2023 (4) TMI 714 - CESTAT CHENNAI</title>
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    <description>The Tribunal found that the demand for clearing and forwarding agency services from July 2008 onwards was not justifiable as the services were performed entirely outside India, falling outside the service tax liability per Rule 3(ii) of the Taxation of Services Rules. Previous orders and legislative intent supported this decision, leading to the impugned order being set aside. The appeal was allowed with consequential benefits as per the law.</description>
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      <description>The Tribunal found that the demand for clearing and forwarding agency services from July 2008 onwards was not justifiable as the services were performed entirely outside India, falling outside the service tax liability per Rule 3(ii) of the Taxation of Services Rules. Previous orders and legislative intent supported this decision, leading to the impugned order being set aside. The appeal was allowed with consequential benefits as per the law.</description>
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