2024 (7) TMI 1258

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..... ices - remittances made to their branches and offices abroad - consideration for taxable service procured from outside the taxable territory - the CESTAT set aside the demand - HELD THAT:- There is a gross delay of 371 days in filing this civil appeal. The explanation offered in order to seek condonation of delay is not satisfying. There are no merit in this civil appeal - the civil appeal stands .....

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