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2016 (3) TMI 576 - AT - Service TaxWaiver of pre-deposit - Management Consultancy Service - Export of service - Held that:- applicant has filed F.I.R.C.s for the demand pertains to export of service and it has neither disputed in the show cause notice nor verified by the Adjudicating Authority. Therefore, the demand covers under the export of service and pre-deposit is allowed to be waived off. Waiver of pre-deposit - Management Consultancy Service - Services provided to foreign service recipient but nor recieved remuneration in foreign convertible exchange - Held that:- these services do not qualify under Export of Service Rules as these services have been rendered by the applicant as representational services on behalf of their client by appearing before the various Authorities to defend the service recipient. Therefore, it covers under the Notification No. 25/2006, dated 13.07.2006 and the applicant is not liable to pay service tax. The pre-deposit is waived of.
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