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    <title>2008 (2) TMI 252 - CESTAT Bangalore</title>
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    <description>Services rendered outside India through a US office were treated as prima facie outside the service tax levy for the relevant period, in light of the applicable Board clarification. On that basis, the Tribunal granted waiver of pre-deposit and stayed recovery pending disposal of the appeal. The interim relief was confined to the stage of stay and waiver, with the levy&#039;s applicability to such cross-border service activity left open for final decision.</description>
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