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2014 (4) TMI 768 - AT - Service TaxWaiver of pre-deposit - Technical Testing and Analysis Service - Held that:- Prima facie, the appellant was exporting service and hence not liable to pay service tax by virtue of exemption available under Rule 3(1)(ii) of the Export of Services Rules, 2005. We further note that, on similar sets of facts, this Bench granted waiver of pre-deposit and stay of recovery in the case of M/s Lotus Lab Pvt. Ltd. vs. Commissioner of Service Tax, Bangalore (2013 (12) TMI 149 - CESTAT BANGALORE). The appellant's case is also supported squarely by Commissioner of Service Tax, Ahmedabad vs. B.A. Research India Ltd. [2009 (11) TMI 213 - CESTAT, AHMEDABAD] wherein a similar service was found to have been exported by the assessee and, accordingly, held to be exempted from payment of service tax - Stay granted.
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