2008 (8) TMI 250 - AT - Service Tax

Commissioner has examined the Board s Circular dated 7-10-98 wherein it has been clarified that service of market research rendered in foreign country does not attract tax. Therefore the Commissioner has set aside the demands - Prima facie we are not inclined to grant stay of the operation of the impugned order as there is no serious infirmity for staying its operation - However the alternative prayer made by revenue to list the appeal out of turn as there is revenue implication and recurring liability is accepted

Summary

The Revenue sought stay of OIA No. 2/08 (G) ST dated 13-2-08, where service tax was held not applicable for activities outside the factory. The Commissioner set aside the demands based on a Board's Circular. The Tribunal did not grant stay but agreed to list the appeal for final hearing on 24-10-08 due to revenue implications.