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    <title>2025 (6) TMI 1808 - CESTAT BANGALORE</title>
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    <description>CESTAT Bangalore allowed the appeal regarding service tax recovery on services rendered to foreign buyers. The appellant acted as a purchase agent for overseas buyers of processed foods, handling sourcing, price negotiation, quality checking, and supervision of packing/dispatch for commission. Following precedent in Kishore Kumar Company case with similar facts, the Tribunal held that services rendered by the appellant constituted export services and fell outside the scope of service tax liability. The impugned order was found to lack merit.</description>
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      <description>CESTAT Bangalore allowed the appeal regarding service tax recovery on services rendered to foreign buyers. The appellant acted as a purchase agent for overseas buyers of processed foods, handling sourcing, price negotiation, quality checking, and supervision of packing/dispatch for commission. Following precedent in Kishore Kumar Company case with similar facts, the Tribunal held that services rendered by the appellant constituted export services and fell outside the scope of service tax liability. The impugned order was found to lack merit.</description>
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