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2008 (7) TMI 299 - CESTAT, CHENNAIServices received in the category of ‘Business Auxiliary Service’ (BAS) from persons based abroad during January, 2005 to June, 2005 – Tribunal’s decision in the case of Bhandari Hosiery Exports Ltd. that the recipient of service which was provided outside India are made liable of service tax only after introduction of Section 66A, is applicable - in the present case demand is prior to the introduction of Section 66A of the Finance Act – prima facie case in favour of appellant – stay granted
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