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    <title>2023 (9) TMI 647 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that services provided by the appellant to a company in Singapore qualify as an &#039;export of service,&#039; following precedent where services used outside India were considered exports. As there was no direct agreement with Indian customers and services were for the Singapore company, the Tribunal set aside the order demanding service tax, allowing the appeals with consequential relief.</description>
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      <description>The Tribunal held that services provided by the appellant to a company in Singapore qualify as an &#039;export of service,&#039; following precedent where services used outside India were considered exports. As there was no direct agreement with Indian customers and services were for the Singapore company, the Tribunal set aside the order demanding service tax, allowing the appeals with consequential relief.</description>
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