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2012 (7) TMI 945 - CESTAT MUMBAIExtract: .......been provided outside India, therefore, the applicants prima facie have made out the cases for total waiver of pre-deposit of service tax, interest and penalty. Accordingly, we waive the requirement of pre-deposit of entire amount of service tax, interest and penalty and recovery thereof stayed during the pendency of the appeals. Dictated in Court.
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