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2012 (8) TMI 568 - CESTAT, MUMBAIWaiver of pre-deposit - demand of Service Tax was confirmed on account of money transfer services - contention of assessee is that it is covered under export of services - Held that:- delivery in the instant case, is complete only when it is received by the recipient in India. Therefore, the service provided by the applicant would not be covered under export of services – applicant is directed to make a pre-deposit of 25% of demand
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