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    <title>2024 (11) TMI 206 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal determined that the appellant&#039;s clinical trial services for foreign recipients qualified as export of service, exempting them from service tax under Rule 3 of the POPS Rules, 2012. The appeal was allowed, granting consequential relief, and the Revenue&#039;s appeals were dismissed, affirming the non-taxability of exported services.</description>
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      <description>The Tribunal determined that the appellant&#039;s clinical trial services for foreign recipients qualified as export of service, exempting them from service tax under Rule 3 of the POPS Rules, 2012. The appeal was allowed, granting consequential relief, and the Revenue&#039;s appeals were dismissed, affirming the non-taxability of exported services.</description>
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