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Waiver of Pre-Deposit Granted for Export Service Classification; Favorable Initial Assessment for Assessee Secures Stay.

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Full Text of the Document

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....Waiver of pre-deposit - Export of services or not - services have been provided by the applicant to their foreign principal located outside India or the services rendered by the applicant on the instruction of their foreign principal to the consumers of services in India - Prima facie the case is in favor of assessee - stay granted - AT....