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2014 (1) TMI 403 - CESTAT MUMBAIWaiver of pre-deposit of service tax - Technical testing & analysis - Recipient of services from the foreign service provider - Held that:- oods were sent outside India for conducting the test of the said product manufactured by them in India. The testing report, on completion of testing, was received by their parent company in France - applicant has a strong case in their favour. Therefore the pre-deposit of service tax, interest and penalty is waived and recovery thereof is stayed during the pendency of the appeal - Stay granted.
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