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2011 (3) TMI 805 - CESTAT, MUMBAIRepatriation of Foreign exchange - Export of services - Market Research Services - Reconsideration of earlier order directing the assessee to pre-deposit Rs. 35 lakhs in pursuance of high court order - held that:- there is no dispute that the transaction in question would have been exempted from payment of Service Tax but for the repatriation of sizeable amounts by the appellant to the service recipients abroad. - The relevant Notifications, which were in force during the period of dispute, clearly stipulated that benefit of exemption from payment of service tax would not be available to export of taxable services where the consideration received in foreign exchange for the services was subsequently repatriated. Prima facie, the appellant was not eligible for exemption and hence the demand of Service Tax is sustainable. - The appellant directed to pre-deposit only an amount of Rs. 35 lakhs
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