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2014 (8) TMI 981 - CESTAT BANGALOREWaiver of pre deposit - Business Auxiliary Service - Held that:- In respect of the remaining four invoices, he has taken a view that Export of Service Rules, 2005, cover the case of the appellant and therefore, they should receive the consideration in convertible foreign exchange to become eligible for treatment of services rendered as ‘export of service’. The appellant has made a submission that the services are covered by the provisions of Board’s Circular No. ST-56/5/2003, dated 25-4-2003 wherein it is clarified that services rendered by the appellant become part of the services to another person to whom the service has been rendered and that service is exported, such service has to be treated as secondary service and tax need not be paid. - appellant was not given the entire work which DHS is required to be executed. Only some portion of the work has been given and the name of the foreign client is available and the invoices of DHS have been produced which show that DHS has received consideration in foreign exchange and service rendered by the appellant was part of the services rendered by DHS to the foreign client. Therefore, prima facie, we find that the Board’s Circular may be applicable and the appellant’s service can be considered as secondary service rendered to DHS as primary service. Accordingly, since the appellant has made out a prima facie case in their favour, the requirement of pre-deposit of the adjudged dues is waived and stay against recovery is granted for a period of 180 days from the date of this order. - Stay granted.
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