TMI Blog2014 (4) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r failing to remit tax after filing returns despite having provided the taxable service technical testing and analysis , defined under Section 65(106) of the Act. Petitioner claimed immunity on two grounds. a) that this taxable service was wholly exempted from the liability to tax qua Notification Nos.11/2007-ST and No.83/2011 issued under Section 93 of the Act by the Central Government, exemptin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 2. Prima facie, the adjudicating authority appears to have to come to an erroneous conclusion on both aspects. a) as to entitlement of the petitioner for exemption and to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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