2008 (2) TMI 252

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Full Text of the Document

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....ent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is seeking waiver of pre-deposit of Service Tax of Rs. 50,179/- and Cess of Rs. 1,004/-. The appellant has got an office in USA for receiving export orders. The services are rendered by him outside the country. The Revenue has proceeded to consider this activity to fall within the ambit of Business Auxiliary Service as he has recei....