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2014 (11) TMI 794 - AT - Service TaxLevy of tax on commission retained by other person - Reverse charge mechanism - Assessee handed over bills for collection of the export proceeds to Standard Chartered Bank - Standard Chartered Bank undertook collection of the export proceeds through their office in UK who retained a part of the amount towards collection charges - Held that:- contract for collection is between the appellant and the Bombay branch of the Standard Chartered Bank. Thus both the service provider and service recipient are situated in India and therefore there is no import of service involved. How the Standard Chartered Bank in Mumbai makes arrangement for collection is not the business of the appellant, nor are they concerned with that. We, therefore, find that the appellant has made out a prima facie case for wavier of pre-deposit. We therefore grant unconditional waiver of pre-deposit of the dues adjudged vide the impugned order and stay of recovery thereof during the pendency of the appeal - Stay granted.
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