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2014 (2) TMI 908 - AT - Service TaxWaiver of pre-deposit - Export of services or not - classification of service - taxability of the margin on Letters of Credit retained by the applicant - commission agent services - Held that:- We are prima facie of the view that consideration in question was for services rendered by applicant to the foreign buyers and not to the vendors and since the consideration had been realized in foreign exchange by the applicant. The applicant was engaged in promotion of exporting of goods and since the general policy on taxation is to avoid taxation on export activities calling for pre-deposit to hear this appeal is not justified - stay granted.
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