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2005 (7) TMI 385 - CESTAT, NEW DELHIExtract: .......legally claimed/recovered from the service provider company S.H.T. or his authorised agents in India and not from the appellants, the recipient of service. 4. emsp In the light of the above discussions, the impugned order is set aside and the appeal of the appellants is allowed with consequential relief as per law. Order dictated in the open Court.
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