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2015 (1) TMI 459 - CESTAT MUMBAIWaiver of pre-deposit - Business auxiliary servcies - Export of services - Held that:- Applicant is procuring purchase orders for their associates located outside India by conducting market survey. We do agree with the applicant that the services falls under the category of Business Auxiliary Service and as per the Export of Service Rules, 2005 the applicant's service falls under Rule 3 (1) (iii) of the said Rules. As per the said rules, the applicant is procuring the order for their associates located outside India, therefore the user of the service is located outside India. - applicant had complied with the condition of the Export of Service Rules, 2005 therefore the applicant has made out a case for total waiver of the pre-deposit. - Stay granted.
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