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    <title>2012 (7) TMI 945 - CESTAT MUMBAI</title>
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    <description>Where testing, inspection, certification and exhibition services were prima facie shown to have been provided and performed entirely outside India, the tribunal treated the service tax demand as not payable at the pre-deposit stage and granted complete waiver of pre-deposit. Relying on the rules governing services provided from outside India and received in India, and on the Board circular concerning exhibition services, it also stayed recovery of service tax, interest and penalty pending the appeals.</description>
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      <description>Where testing, inspection, certification and exhibition services were prima facie shown to have been provided and performed entirely outside India, the tribunal treated the service tax demand as not payable at the pre-deposit stage and granted complete waiver of pre-deposit. Relying on the rules governing services provided from outside India and received in India, and on the Board circular concerning exhibition services, it also stayed recovery of service tax, interest and penalty pending the appeals.</description>
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