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    <title>2023 (8) TMI 1148 - CESTAT CHANDIGARH</title>
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    <description>The appellant was not liable to pay service tax on storage and warehouse services provided by a foreign entity, even though the services were consumed in India. The court found that since the services were received outside India, they were not taxable under relevant provisions. The judgment favored the appellant, citing previous decisions, and set aside the original order, allowing the appeal with consequential relief as per law.</description>
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      <description>The appellant was not liable to pay service tax on storage and warehouse services provided by a foreign entity, even though the services were consumed in India. The court found that since the services were received outside India, they were not taxable under relevant provisions. The judgment favored the appellant, citing previous decisions, and set aside the original order, allowing the appeal with consequential relief as per law.</description>
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