2007 (4) TMI 253

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....nt. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on stay petition. 2. The relevant facts, in brief, are as follows :- (i) The applicant, who is a Mobile Operator, is a registered service provider under the category of Telephone Services. They have entered into agreement with various Foreign Mobile Operators, by which, their subscribers on their visit to India could use the appella....

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....fication 6/99-S.T., dated 9-4-99, which is reproduced below :- "the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in sub-section 65 of the said Act, provided to any person in respect of which payment is received in India in convertible foreign exchange, from the whole of the service tax leviable thereon unde....

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....received and only partly received. This has, prima facie, the effect of partly repatriating and sending the funds, which ought to come for services rendered by the applicant in India. Prima facie, the case of the appellant is an arguable case and we find that the applicant has not made out a case for total waiver of the amount payable as per order of the lower authorities. 4. Accordingly, we dire....