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2015 (5) TMI 947 - CESTAT NEW DELHIWaiver of pre deposit - consulting engineering services - Service provided in SEZ - Held that:- It is the case of export of service outside India as the applicants has provided services to the service recipient located outside India. Further for the project of Debhol Restart, they have discharged the service tax liability. For the project namely, JERP, the unit is located in SEZ and for the project KG-D 6 the unit is located outside the territory of India. In these circumstances, applicant has made out a case for complete waiver of requirement of pre-deposit. Consequently amount already deposited by the appellant is sufficient for compliance with the provisions of Section 35 F of Central Excise Act, 1944 read with Section 83 of Finance Act, 1994, for waiver of requirement of pre-deposit of service tax, interest and penalties. Consequently, we waive the requirement of pre-deposit of balance amount of Service Tax, interest and penalties and stay recovery thereof during pendency of the appeals. - Stay granted.
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