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    <title>2015 (6) TMI 1034 - CESTAT BANGALORE</title>
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    <description>Technical inspection and certification services obtained from abroad, involving testing in IEC-accredited laboratories outside India and receipt of reports in India, were considered prima facie to fall within the exclusion for services received in India for use in relation to business or commerce under the Taxation of Services (Provided from Outside India) Rules, 2006. On that basis, the Tribunal treated service tax liability as doubtful at the interim stage and granted relief against coercive collection. Pre-deposit was waived and recovery was stayed pending the appeal.</description>
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      <description>Technical inspection and certification services obtained from abroad, involving testing in IEC-accredited laboratories outside India and receipt of reports in India, were considered prima facie to fall within the exclusion for services received in India for use in relation to business or commerce under the Taxation of Services (Provided from Outside India) Rules, 2006. On that basis, the Tribunal treated service tax liability as doubtful at the interim stage and granted relief against coercive collection. Pre-deposit was waived and recovery was stayed pending the appeal.</description>
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