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2013 (6) TMI 316 - AT - Service TaxExport of services - Business auxiliary service - Stay - assessee is getting their commission in foreign exchange for the service rendered for promotion of the products - Held that:- Board vide circular dated 24-2-2009 clarified that for Category III services [Rule 3(1)(iii)], it is possible that export of service may take place even when all the relevant activities take place in India so long as the benefits of these services accrue outside India. - the applicants are able to make out a prima facie case for total waiver of pre-deposit of Service Tax and other dues adjudged and requirement of pre deposit of dues is waived and recovery thereof is stayed during pendency of the appeal.
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