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    <title>2025 (3) TMI 1451 - CESTAT CHENNAI</title>
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    <description>CESTAT Chennai held that appellant was not liable for service tax under reverse charge mechanism on services rendered outside India by foreign service provider. The tribunal followed its earlier decision in the same appellant&#039;s case for previous periods, ruling that services performed outside India fall under Rule 3(ii) exclusion. The service tax demand was rejected and appeal was allowed in appellant&#039;s favor.</description>
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      <description>CESTAT Chennai held that appellant was not liable for service tax under reverse charge mechanism on services rendered outside India by foreign service provider. The tribunal followed its earlier decision in the same appellant&#039;s case for previous periods, ruling that services performed outside India fall under Rule 3(ii) exclusion. The service tax demand was rejected and appeal was allowed in appellant&#039;s favor.</description>
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