2014 (1) TMI 403

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..... for waiver of pre-deposit of service tax of rs. 1,74,473/- interest and penalties. The demand is confirmed under the category of technical testing & analysis on the ground that the applicant has received the services from the foreign service provider. The Commissioner (Appeals) has confirmed the demand after 18.4.2006. 3. The contention of the applicant is that the goods were sent outside India .....

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