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2010 (9) TMI 639 - AT - Service TaxWaiver of pre deposit - Export of service - Rule 3(2) also provides two more additional conditions stipulating that such service should be delivered outside India and used outside India and payment for such service provided outside India is received by the service provider in convertible foreign exchange - Translanka’s services to the above airlines are rendered, within the specified territories in India and the services are also consumed in India only - Mere receipt of convertible foreign exchange which was done at the instance of Translanka and execution of contract/agreement at Srilanka will not make a taxable service rendered in India, as Export of Service - Decided against the assessee and to pre-deposit an amount of Rs. 18,00,000/- (Rupees eighteen lakhs only) within eight weeks
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