2014 (4) TMI 768

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..... filed by the appellant seeks waiver of pre-deposit and stay of recovery against the adjudged dues including demand of over Rs.3 crores towards service tax and education cesses under the head "Technical Testing and Analysis Service" for the period from April 2010 to March 2011. After perusing the records and hearing both sides, we find that it is not in dispute that the appellant undertook testing .....

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..... earch India Ltd. [2010 (18) S.T.R. 439 (Tri.-Ahmd.) wherein a similar service was found to have been exported by the assessee and, accordingly, held to be exempted from payment of service tax. Per contra, the learned Superintendent (AR) has claimed support from Stay Order No. 1690/2012 dated 29.9.2012 which was passed by this Bench in Appeal No. ST/2994/2011 (Vimta Labs Ltd. vs. Commissioner). On .....

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