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    <title>2011 (5) TMI 542 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal granted the appellant&#039;s request for waiver of pre-deposit and stay of recovery. It was held that Indian recipients of services from foreign companies without offices in India were not liable to pay service tax before 1.1.2005. The decision was supported by a Supreme Court judgment and emphasized the interpretation of agreement terms on technical assistance and running royalties. Reference to a similar case where service tax demand was dropped reinforced the appellant&#039;s argument for relief from tax liabilities.</description>
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