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2015 (6) TMI 1034 - AT - Service TaxLiability to pay service tax - Technical inspection and certification agency service received from abroad - Held that:- there is no finding that appellants are not using the service for business or commerce. it can be said that service is partly performed in India. Since the report is received in India and the testing is done on the goods sent by the appellant. However, because of the exclusion as per Rule 3(3), prima facie, we find that service tax may not be liable to be paid. In view of the above, requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Decided in favour of appellant
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