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    <title>2024 (3) TMI 1287 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad held that sales promotion and marketing services provided outside India constitute export of services and are not liable to service tax. The tribunal followed its earlier decision in a similar case involving the same appellant, ruling that services received outside India establish export of services under Section 66B of the Finance Act read with Rule 6A of Service Tax Rules. The demand for service tax on business auxiliary services was set aside and the appeal was allowed.</description>
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      <description>CESTAT Ahmedabad held that sales promotion and marketing services provided outside India constitute export of services and are not liable to service tax. The tribunal followed its earlier decision in a similar case involving the same appellant, ruling that services received outside India establish export of services under Section 66B of the Finance Act read with Rule 6A of Service Tax Rules. The demand for service tax on business auxiliary services was set aside and the appeal was allowed.</description>
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