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    <title>2023 (6) TMI 591 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the appellant, engaged in manufacturing rubber products, was not liable to pay service tax for clearing and forwarding agency services received from a foreign entity as the services were performed entirely outside India. Relying on Rule 3 of the Taxation of Services Rules and previous decisions, the Tribunal concluded that the demand for service tax was unsustainable. The appeal was allowed, setting aside the impugned order and providing consequential relief as per law.</description>
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      <description>The Tribunal held that the appellant, engaged in manufacturing rubber products, was not liable to pay service tax for clearing and forwarding agency services received from a foreign entity as the services were performed entirely outside India. Relying on Rule 3 of the Taxation of Services Rules and previous decisions, the Tribunal concluded that the demand for service tax was unsustainable. The appeal was allowed, setting aside the impugned order and providing consequential relief as per law.</description>
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