Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 541 - AT - Service TaxWaiver of pre-deposit - Technical assistance - Valuation - The agreement entered by applicant with the foreign company, is for technical assistance - The amount of service tax on technical fee to be paid by applicant as per Section 66A - He submits that the lower authorities are trying to include the cost of traveling and conveyance expenses of the Engineers for the purpose of rendering technical assistance and training to the personnel in India - Rule 7 is specifically applicable for reverse mechanism under Section 66A - Prima facie, the provisions of Rule 7 will apply to this case - The appellant has already discharged the service tax on technical fee charged by the foreign company - The application for waiver of pre-deposit of the amounts is allowed.
|