TMI Blog2013 (6) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices [Rule 3(1)(iii)], it is possible that export of service may take place even when all the relevant activities take place in India so long as the benefits of these services accrue outside India. - the applicants are able to make out a prima facie case for total waiver of pre-deposit of Service Tax and other dues adjudged and requirement of pre deposit of dues is waived and recovery thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that as per the Board Circular No. 111/5/2009-S.T., dated 24 Feb, 2009 their activities is rightly falling under export of service and they are not liable to pay service tax. In support of their contention they have placed reliance on this Tribunal s decision in the case of Mapal India Pvt. Ltd. v. Commr. of Central Excise, Bangalore- 2011 (22) S.T.R. 454 (Tri.-Bang.). 3. Undisputedly, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient located outside India; and (b) If they are provided in relation to activities other than business or commerce to a recipient located outside India at the time when such services are provided. Board vide circular dated 24-2-2009 clarified that for Category III services [Rule 3(1)(iii)], it is possible that export of service may take place even when all the relevant activities take place in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S India Ltd. v. Commissioner of Service Tax, Bangalore - 2009 (13) S.T.R. 65 (Tri.-Bang.) relied on by the appellant, the Tribunal held that booking of orders for sale of goods manufactured by the subsidiary of the appellant therein located in Singapore was services exported and the appellant was not required to pay Service Tax. The Tribunal allowed the appeal filed by ABS India Ltd. accepting the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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