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2014 (4) TMI 725 - AT - Service TaxWaiver of pre-deposit - services provided by clinical research organizations - Exemption under Notification Nos.11/2007-ST and No.83/2011 - export of services - Held that:- In the impugned order, the adjudicating authority failed to analyze or discuss the first claim of the petitioner for exemption, based on the exempted Notification. In respect of the second claim, based on provisions of the Export of Service Rules, 2005, the adjudicating authority rejected the same on the ground that the whole of the services were not provided within the territory of India - waiver of pre-deposit in full and stay all further proceedings pursuant to order impugned pending disposal of the appeal - Stay granted.
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