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2013 (1) TMI 193 - AT - Service TaxNon discharge of Service Tax liability - recipient of services from a person situated abroad - seeking waiver of pre-deposit along with interest and penalties u/s 76 & 78 - Held that:- The issue is no more res-integra as decided in Indian National Shipowners Association [2010 (12) TMI 12 - SUPREME COURT OF INDIA] subsequently followed in CCE Vs Bhandari Hosiery Exports [2010 (10) TMI 907 - SUPREME COURT] . Even the CBE&C vide Circular F.No.276/8/2009-CX8A, dt.26.09.2011, has reiterated and accepted the said judgments of Apex Court.
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