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2011 (6) TMI 593 - AT - Service TaxWaiver of pre-deposit - Tour Operator’, ‘Air Travel Agent’ and ‘Travel Agents’ services - appellant submitted that the services provided in the out-bound tours were performed outside India. Therefore they are not liable to Service tax under the provisions of Finance Act, 1994 - services provided by the appellant prima facie is covered by the Circular No. 111/05/2009-S.T., dated 24-2-2009 issued by the Board. waiver of pre-deposit granted. Treating the amount already paid by the appellant is sufficient
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