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    <title>2015 (5) TMI 947 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the stay application for early hearing as infructuous. It granted a waiver of demand for service tax, interest, and penalties amounting to Rs. 2,22,70,103/- for consulting engineering services provided to a foreign recipient, considering the services as export of service outside India. The Tribunal found that the projects executed in an SEZ and outside India did not attract service tax liability. Consequently, it waived the pre-deposit requirement for the remaining amount and stayed the recovery of the balance during the appeals process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=260073</link>
      <description>The Tribunal dismissed the stay application for early hearing as infructuous. It granted a waiver of demand for service tax, interest, and penalties amounting to Rs. 2,22,70,103/- for consulting engineering services provided to a foreign recipient, considering the services as export of service outside India. The Tribunal found that the projects executed in an SEZ and outside India did not attract service tax liability. Consequently, it waived the pre-deposit requirement for the remaining amount and stayed the recovery of the balance during the appeals process.</description>
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      <pubDate>Mon, 09 Mar 2015 00:00:00 +0530</pubDate>
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