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2011 (1) TMI 1063 - AT - Service TaxWaiver of pre-deposit of service tax - business auxiliary service - The dispute is in respect of activity of procuring orders on behalf of the foreign company - contention of assessee that as the service is provided outside India, therefore, the appellants are not liable for service tax on this activity - Held that:- Board’s Circular wherein it has been clarified that in case the benefits of these services accrue outside India, it is to be treated as exports of service. Pre-deposit of service tax and penalties is waived and recovery of the same is stayed during pendency of the appeal. Stay petition is allowed.
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