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2011 (7) TMI 937 - AT - Service TaxWaiver of amount of service tax of Rs. 17,38,176/- interest and penalty - The case of the applicant is that the erectioning, commissioning and installation of transformers are done by third party located outside India and as the applicant has not provided any taxable service, the demand is not sustainable - the applicant is manufacturing transformers and some of the transformers so manufactured are exported. The manufacturing and commissioning are different activities - Held that: as no part of service is performed in India hence the applicant has a strong case of waiver of pre-deposit of service tax, interest and penalty - Decided in favor of the assessee
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