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2010 (5) TMI 433 - AT - Service TaxWaiver of pre-deposit - Application of stay - Business Auxiliary Services and Market Research Services - export of Business Auxiliary Service by the assessee was at issue and it was, prima facie, held that such export would be exempted from Service tax even after rescission of Notification No. 6/99-S.T. - appellant during the material period, was engaged in the activity of analyzing market research reports coming from abroad - They were expected to get themselves registered with the department inasmuch as it is not their case that, they were committed to the above activity only for the purpose of export - They were expected to get themselves registered with the department inasmuch as it is not their case that, they were committed to the above activity only for the purpose of export. Prima facie, till August, 2003, the appellant suppressed material facts before the department and, therefore, the larger period of limitation was invoked rightly for demand of Service tax on 'Market Research Services' from the appellant - Decided in favour of the assessee
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