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2013 (12) TMI 1218 - CESTAT NEW DELHIWaiver of pre deposit - Demand of service tax - Business exhibition - Held that:- for the services of Business Exhibition covered by Section 65(105)(zzo), in accordance with Rule 3(ii) of Taxation of Services (Provided From Outside India and Received in India) Rules, 2006, to have been received in India, the services must be performed in India. But since this service has been performed abroad and not in India, we are of the prima facie view that the same cannot be considered as having been received in India - Following decision of Marino Industries Ltd. reported in [2011 (7) TMI 820 - CESTAT, NEW DELHI] - Stay granted.
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