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    <title>2025 (4) TMI 69 - SC Order</title>
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    <description>SC disposed the appeals for want of substantial tax effect, affirming that demands arising from alleged import/export of services, commission receipts, and reverse-charge liabilities tied to transfers from abroad were not pursued due to low tax impact. The Tribunal&#039;s setting aside of the demands remains undisturbed. The court left open any substantial question of law for future consideration, directing that the appeals be dismissed on maintainability grounds because the tax effect was minimal.</description>
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      <description>SC disposed the appeals for want of substantial tax effect, affirming that demands arising from alleged import/export of services, commission receipts, and reverse-charge liabilities tied to transfers from abroad were not pursued due to low tax impact. The Tribunal&#039;s setting aside of the demands remains undisturbed. The court left open any substantial question of law for future consideration, directing that the appeals be dismissed on maintainability grounds because the tax effect was minimal.</description>
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