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    <title>2023 (5) TMI 562 - CESTAT HYDERABAD</title>
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    <description>The Appellate Tribunal CESTAT HYDERABAD allowed the appeal in favor of the Appellant regarding the qualification of services as exports under the Export of Service Rules, 2005. The Tribunal held that the services provided, including the delivery of reports outside India, qualified as exports. Additionally, the Tribunal rejected the Department&#039;s argument regarding the application of the Second Proviso to Rule 3(ii) and dismissed the Appellant&#039;s limitation plea, finding it not meritorious.</description>
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      <description>The Appellate Tribunal CESTAT HYDERABAD allowed the appeal in favor of the Appellant regarding the qualification of services as exports under the Export of Service Rules, 2005. The Tribunal held that the services provided, including the delivery of reports outside India, qualified as exports. Additionally, the Tribunal rejected the Department&#039;s argument regarding the application of the Second Proviso to Rule 3(ii) and dismissed the Appellant&#039;s limitation plea, finding it not meritorious.</description>
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