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2009 (3) TMI 437 - CESTAT, AHMEDABADBusiness auxiliary services- Notification No. 2/2003, dated 20-11-2003- the appellants on the commission received by them from a foreign company, for promotion and marketing of their products in India, under the category of Business Auxiliary Services. The period involved is September, 2004 to March, 2007. Prior to 15-3-2005, such services were fully exempted under Notification No. 2/2003, dated 20-11-2003, the benefit stands denied by Original Adjudicating Authority only on the ground that the commission received by the appellants in foreign currency was not repatriated and no evidence stand produced by the appellant to that effect. In the light of the various decisions held that- allow the stay petition unconditionally, order accordingly and set aside the impugned order and remand the matter to Commissioner (Appeals) for decision on merits, without insisting on any pre-deposit.
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