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    <description>The Tribunal ruled in favor of the Appellant, holding that the service provided to GMC qualifies as an export of service under Rule 3(3) of the Export of Service Rules. The Tribunal determined that the Appellant is eligible for a refund of the service tax paid on the exported service, setting aside the previous decision and allowing the appeal.</description>
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      <description>The Tribunal ruled in favor of the Appellant, holding that the service provided to GMC qualifies as an export of service under Rule 3(3) of the Export of Service Rules. The Tribunal determined that the Appellant is eligible for a refund of the service tax paid on the exported service, setting aside the previous decision and allowing the appeal.</description>
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