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    <title>2011 (1) TMI 1066 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ordered the appellant to make a pre-deposit of Rs. 5,00,000 within four weeks as a reasonable part of the service tax amount, in compliance with Section 35F of the Central Excise Act. The decision was based on the analysis of conflicting decisions regarding service tax liability for Indian recipients of services from abroad and the application of Section 66A of the Finance Act, 1994. The Tribunal found that the appellant had a debatable case but had not established a foolproof argument for complete waiver of pre-deposit.</description>
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      <description>The Tribunal ordered the appellant to make a pre-deposit of Rs. 5,00,000 within four weeks as a reasonable part of the service tax amount, in compliance with Section 35F of the Central Excise Act. The decision was based on the analysis of conflicting decisions regarding service tax liability for Indian recipients of services from abroad and the application of Section 66A of the Finance Act, 1994. The Tribunal found that the appellant had a debatable case but had not established a foolproof argument for complete waiver of pre-deposit.</description>
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