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2012 (6) TMI 455 - AT - Service TaxWaiver of pre-deposit - overriding commission from the foreign company - demanded Service Tax – Held that:- no categorical finding as to whether the service rendered by the appellant was received by the foreign company or not. - Appellant is supported by Board's circular and Rule 3(1)(iii) read with Rule 4 of the Export of Service Rules, 2005. Waiver of pre-deposit granted.
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