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    <title>2013 (12) TMI 1218 - CESTAT NEW DELHI</title>
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    <description>The Tribunal, comprising Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ., held that the appellant is not liable to pay service tax for business exhibition services received from foreign service providers as the services performed abroad cannot be considered as received in India for taxation purposes. The requirement of pre-deposit of service tax demand, interest, and penalty was waived, and recovery was stayed pending the appeal&#039;s disposal, providing relief to the appellant.</description>
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      <title>2013 (12) TMI 1218 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=241553</link>
      <description>The Tribunal, comprising Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ., held that the appellant is not liable to pay service tax for business exhibition services received from foreign service providers as the services performed abroad cannot be considered as received in India for taxation purposes. The requirement of pre-deposit of service tax demand, interest, and penalty was waived, and recovery was stayed pending the appeal&#039;s disposal, providing relief to the appellant.</description>
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      <pubDate>Mon, 26 Dec 2011 00:00:00 +0530</pubDate>
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