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2016 (1) TMI 849 - AT - Service TaxWaiver of pre-deposit - import of services - Held that:- While it may be arguable that the service provided by the Representative Offices of the appellant to the appellant would amount to import of service in view of Explanation -1 to Section 66A (2) of the Finance Act, 1994, at this interlocutory stage, in view of the above quoted observation of CESTAT in the case of Torrent Pharmaceuticals Ltd., the appellant deserves waiver of pre-deposit - Stay granted.
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