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2013 (12) TMI 622 - AT - Service TaxWaiver of pre-deposit of service tax - Marketing and sale promotion of the firm outside India - Held that:- Board issued a clarification vide Circular dt.24.1.2009 where it has been clarified that 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. In view of the above circular, prima facie we find that the applicant has a strong case in their favour. Therefore, the pre-deposit of dues are waived and recovery of the same is stayed during the pendency of the appeal - Commissioner (Appeals) dismissed the appeal for non-compliance to the conditions of the stay order. Hence, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the appeal on merits - Stay granted.
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