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2010 (7) TMI 597 - CESTAT, BANGALOREWaiver of pre-deposit - Stay of recovery - Management consultancy - The impugned demand on the appellants is raised under Rule 2(1)(d)(iv) of Services Tax Rules, 1994 as recipient of services from foreign agents - appellants have made a strong prima-facie case on the basis of the circulars issued by the CBEC against the demand and penalty - These services were brought into tax net only in the year 2009, much after the period of dispute - Accordingly decided in the favour of the assessee
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