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    <title>2024 (12) TMI 1617 - CESTAT BANGALORE</title>
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    <description>CESTAT, Bangalore AT set aside a service tax demand of Rs.132,35,71,266 imposed on a taxpayer for services rendered by its foreign branch offices, finding no taxable event in India because input services were not received through the Indian branch; following similar tribunal precedents, the adjudicating authority failed to establish receipt of taxable services in India. The Revenue&#039;s appeals were dismissed for lack of merit and the entire demand was quashed.</description>
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      <description>CESTAT, Bangalore AT set aside a service tax demand of Rs.132,35,71,266 imposed on a taxpayer for services rendered by its foreign branch offices, finding no taxable event in India because input services were not received through the Indian branch; following similar tribunal precedents, the adjudicating authority failed to establish receipt of taxable services in India. The Revenue&#039;s appeals were dismissed for lack of merit and the entire demand was quashed.</description>
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