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2015 (4) TMI 496 - AT - Service TaxWaiver of pre deposit - Denial of exemption claim for non dis-closer of foreign commission in the return filed belated - Held that:- Appellants have at least substantially satisfied the conditions for exemption under Notification No.18/2009-ST. Further it also needs to be appreciated that even if the tax had been paid on such commission paid to commission agents based abroad, prima facie the same would have been available to the appellants as credit. We also find force in the contentions of the appellants that no service tax is chargeable under Business Exhibition Service when such exhibitions were held abroad and that no service tax is chargeable under Technical Inspection and Certification service when no inspection or certification took place. We do not agree with the contention of the Ld. Departmental Representative that the service tax under GTA service is correctly confirmed because the appellants did not provide them the evidence that the transport was undertaken in truck owned by individuals and no consignment notes were issued because the onus lies on Revenue to prove the liability to service tax under GTA service. - balance of convenience in this is case is clearly in favour of the appellants and they have made out a good case for complete waiver of pre-deposit. Accordingly, we waive the requirement of pre-deposit and stay recovery of the impugned liability during pendency of the appeal. - Stay granted.
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