TMI Blog2009 (6) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... spute that M/s. Infosys Technologies, Bangalore, who placed order with the assessee to render service at Mauritius, had received the payment in foreign currency but paid the same to the applicants in Indian currency - Tribunal’s order in Nipuna Services Ltd. v. CCE., CUS & ST., Hyderabad, [2009 - TMI - 33480 - CESTAT BANGLORE] applicable - strong case for unconditional waiver in the light of Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice specified in Section 65 (105) of the Finance Act, 1994 provided to any person in respect of which payment is received in India in convertible foreign exchange from the whole of the service tax leviable thereon under Section 66, for the reason that the assessee was paid for the service provided to customer in Mauritius, in Indian currency. 3. We find that the applicants have made out a str ..... X X X X Extracts X X X X X X X X Extracts X X X X
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