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    <title>2023 (7) TMI 1121 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the appellant was not liable to pay service tax for services received and consumed outside India. The refund claim was granted as the services were not consumed in India, and the appellant had not passed on the tax burden to others. The appeal was allowed, setting aside the previous decision, confirming the refund order, and halting recovery proceedings.</description>
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      <description>The Tribunal held that the appellant was not liable to pay service tax for services received and consumed outside India. The refund claim was granted as the services were not consumed in India, and the appellant had not passed on the tax burden to others. The appeal was allowed, setting aside the previous decision, confirming the refund order, and halting recovery proceedings.</description>
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