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2009 (6) TMI 235 - AT - Service TaxDemand arises as a result of denial of the benefit of Notification No. 21/2003-S.T., dt. 20-11-03 on ground that amount not received in foreign currency for service provided to customer abroad - prima facie there is no dispute that M/s. Infosys Technologies, Bangalore, who placed order with the assessee to render service at Mauritius, had received the payment in foreign currency but paid the same to the applicants in Indian currency - Tribunal’s order in Nipuna Services Ltd. v. CCE., CUS & ST., Hyderabad, [2009 - TMI - 33480 - CESTAT BANGLORE] applicable - strong case for unconditional waiver in the light of Tribunal’s order in that case – stay granted
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