2014 (10) TMI 1008 - SCH - Service Tax

Export of services - testing agency - privity of contract - technical inspection and certification agency services - Technical Testing and Analysis Agency Service - goods imported by customers located abroad - Circular no.56/5/03ST dated 25th April 2003 - destination based taxation - clarification regarding rescinding of N/N. 6/99 dated 9th April 1999. HELD THAT - Issue Notice.

Summary

The Supreme Court of India in 2014 (10) TMI 1008 - SC Order, with Hon'ble Chief Justice and two other Justices, condoned delay and issued notice in a case where the Respondent did not appear.