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2013 (1) TMI 903 - AT - Service TaxExtract: .......e light of these decisions, we are prima facie of the view that the appellant is not liable to pay Service Tax in respect of services rendered abroad. 6. Accordingly, we grant unconditional waiver of pre-deposit of the dues adjudged against the appellant and stay recovery thereof during pendency of the appeal. (Pronounced in Court on 7-1-2013)
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