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2016 (6) TMI 1070 - AT - Service TaxWaiver of pre-deposit - Export of services or not - services have been provided by the applicant to their foreign principal located outside India or the services rendered by the applicant on the instruction of their foreign principal to the consumers of services in India - applicant contended that their services qualify under the category of business auxiliary service as well as support services but these services covered under Export of Services Rules. Held that:- in case of services in relation to business or commerce covered by Rule 3(1)(iii), the term ‘service recipient’ has to be understood in the sense as explained in para 8.3 of the decision in the case of M/s GAP International Sourcing (India) Pvt. Ltd. Versus CST, Delhi [2014 (3) TMI 696 - CESTAT NEW DELHI] and Blue Star Limited [2014 (12) TMI 25 - CESTAT MUMBAI]. - Prima facie the applicant has been able to make out a case for complete waiver of pre-deposit - Stay granted.
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