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    <title>2023 (4) TMI 1195 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, holding that the appellant was eligible for exemption under Notification No. 14/2004-S.T. The Tribunal found that the services provided by the foreign agents fell within the scope of taxable services under the Notification, contrary to the lower authority&#039;s decision. The appellant&#039;s claim for exemption was upheld based on previous interpretations of the Notification in similar cases, resulting in the appeal being allowed with any consequential benefits as per law.</description>
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      <description>The Tribunal allowed the appeal, holding that the appellant was eligible for exemption under Notification No. 14/2004-S.T. The Tribunal found that the services provided by the foreign agents fell within the scope of taxable services under the Notification, contrary to the lower authority&#039;s decision. The appellant&#039;s claim for exemption was upheld based on previous interpretations of the Notification in similar cases, resulting in the appeal being allowed with any consequential benefits as per law.</description>
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