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    <title>2024 (5) TMI 1149 - CESTAT MUMBAI</title>
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    <description>The Tribunal overturned the Commissioner&#039;s order, ruling in favor of the appellant, M/s Gea Westfalia Separator India P. Ltd. It determined that the services provided to foreign entities and paid in convertible foreign exchange constituted an &quot;export of service&quot; under the Export Rules, 2005, referencing the precedent set in the Arcelor Mittal case. The Tribunal set aside the demand for service tax, allowing the appeal.</description>
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      <description>The Tribunal overturned the Commissioner&#039;s order, ruling in favor of the appellant, M/s Gea Westfalia Separator India P. Ltd. It determined that the services provided to foreign entities and paid in convertible foreign exchange constituted an &quot;export of service&quot; under the Export Rules, 2005, referencing the precedent set in the Arcelor Mittal case. The Tribunal set aside the demand for service tax, allowing the appeal.</description>
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      <pubDate>Fri, 03 May 2024 00:00:00 +0530</pubDate>
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