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2015 (11) TMI 1260 - AT - Service TaxWaiver of pre deposit - Stay of recovery of demanded service tax - Held that - applicant had made out a strong case for full waiver of pre-deposit. The sequence of transactions involved in transfer of money in this case indicate the absence service provider-service recipient relationship between the applicant and the foreign bank or intermediary. As such we find full waiver of demanded service tax and penalties is justified in this case. Accordingly we order the stay of recovery of tax amount along with penalties in this case till disposal of the appeal. - Stay granted.
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