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    <title>2007 (12) TMI 167 - CESTAT, MUMBAI</title>
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    <description>Testing and inspection services performed in India for foreign buyers were treated as raising an arguable question on service tax liability, including the effect of the Board circular on export of services. The Tribunal noted that the taxability issue required detailed consideration and that the limitation plea was also arguable, so interim protection was justified. Waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal.</description>
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      <description>Testing and inspection services performed in India for foreign buyers were treated as raising an arguable question on service tax liability, including the effect of the Board circular on export of services. The Tribunal noted that the taxability issue required detailed consideration and that the limitation plea was also arguable, so interim protection was justified. Waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal.</description>
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