CESTAT noted that ‘all conditions of Rule 6A are fulfilled in the present case and the services rendered by the Appellant qualify as export of services'
The Allahabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) granted relief to Tata Chemicals Limited by setting aside a service tax demand imposed by the Commissioner of Service Tax. The issue was whether the services provided by Tata Chemicals to Canpotex Limited, a Canadian company, qualified as export services….
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