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2015 (3) TMI 181 - AT - Service TaxWaiver of pre deposit - Business Auxiliary service - Revenue contends that appellant undertaken the service of market survey which falls under the purview of business auxiliary service in India - Held that:- Revenue is relying upon the un-amended Rule of Export of Service Rules, 2005. The Rule is amended from 27.2.2010 and the demand is after Feb.2010. In view of this, the demand is not sustainable. In these circumstances, we find that the applicant has made out of a case for total waiver of the dues. Therefore, pre-deposit of the dues is waived and recovery thereof is stayed during the pendency of the appeal - Matter remanded back - Decided in favour of assessee.
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