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2014 (1) TMI 665 - AT - Service TaxExport of service or not - Management, maintenance or repair service - Waiver of pre deposit - Held that:- appellant has, prima facie, satisfied the said condition also inasmuch as the benefit of repairs and maintenance was enjoyed by the service recipient only when the vessels were in voyage. However, an amendment to the Export of Service Rules w.e.f. 27/02/2010 is found to be adverse to the appellant inasmuch as, as per this amendment, the service, to be held to have been exported, should have been performed outside India. In the present case, admittedly, the service was performed within India and hence the appellant is liable to pay service tax on the service for the period from 27/02/2010 - Conditional stay granted.
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