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2011 (8) TMI 917 - AT - Service TaxWaiver of demand - Business Auxiliary Services - The activities undertaken by the Subsidiaries appear to be on behalf of the applicant in relation to the agreement entered into between the applicant and the customers, but, prima facie, these activities have been carried out in the foreign countries - The evidences relied upon by the department do not, prima facie, show that these activities have been carried out in India and, therefore notwithstanding payment by the applicant to the Subsidiaries abroad, we do not see evidence of import of the services - Decided in favor of the assessee. However pre-deposit ordered in respect of information technology software services provided after 16-5-2008.
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