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2013 (8) TMI 639 - AT - Service TaxService tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Held that:- The appellant not to be liable to pay service tax on rent-a-cab services provided by them to various IT companies – they have exported their services - in view of the clarification issued by the Board vide Circular dated 25/04/2003, the service provided by the primary service provider are exported. Stay application - unconditional waiver from pre-deposit granted and stay granted to recovery to the appellant.
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