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    <title>2025 (6) TMI 10 - CESTAT CHENNAI</title>
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    <description>CESTAT Chennai held that service tax demand on export proceed remittance and document verification services was unjustified. Following precedent in Eastman Exports Global Clothing case, the tribunal found banking and financial services conditions were not satisfied. The impugned order demanding service tax was set aside, appeal allowed with consequential benefits. The tribunal applied ratio decidendi from similar case involving export-related services and payment processing through agents.</description>
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      <description>CESTAT Chennai held that service tax demand on export proceed remittance and document verification services was unjustified. Following precedent in Eastman Exports Global Clothing case, the tribunal found banking and financial services conditions were not satisfied. The impugned order demanding service tax was set aside, appeal allowed with consequential benefits. The tribunal applied ratio decidendi from similar case involving export-related services and payment processing through agents.</description>
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