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    <title>2024 (3) TMI 183 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order, after determining that the denial of Service Tax exemption under Notification No. 18/2009-ST was unjustified. The decision was based on the finding that procedural lapses should not negate the exemption, as Service Tax on export services cannot be levied under the Notification.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order, after determining that the denial of Service Tax exemption under Notification No. 18/2009-ST was unjustified. The decision was based on the finding that procedural lapses should not negate the exemption, as Service Tax on export services cannot be levied under the Notification.</description>
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