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2014 (8) TMI 587 - AT - Service TaxWaiver of pre-deposit of Service Tax - Business auxiliary services - export of services - Held that:- Services rendered by the appellant is on specific appointment of him by the foreign buyers. It is also undisputed that the acceptance of the finished goods i.e. processed foods are done only on an approval/inspection done by the appellant. At this juncture, we find that prima facie, the services rendered by the appellant may get covered under BAS, as per the Board’s Circular dated 24-2-2009, which specifically talks about the non-taxing of services, even when all the relevant activities though taking place in India, benefits of these services are accrued outside India. We find that the appellant has made out a prima facie case for the waiver of the pre-deposit of the amounts involved. Accordingly, application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
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