TMI Blog2015 (1) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2006, particularly the proviso to Rule 3 (ii). Under this Rule the provision of sub-clause (zzh) has been omitted with effect from 1.4.2011 and certain portion of the demand is after that date. In view of above, prima facie the applicant has not made out a case for total waiver of pre-deposit. Taking into the facts and circumstances of the case, the applicants are directed to deposit ₹ 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the amount of service tax which is confirmed in respect of Business Auxiliary Service. 2. The applicants are disputing the demand in respect of Technical Testing and Analysis Services. The contention is that the applicants are manufacturing certain goods which were sent to China and Canada and tested there. The contention is that the Revenue is demanding service tax under reverse charge m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alysis Services the applicants rely upon the provisions of Rule 3 of the Taxation of Services (Provided from Outside India) Rules, 2006, particularly the proviso to Rule 3 (ii). Under this Rule the provision of sub-clause (zzh) has been omitted with effect from 1.4.2011 and certain portion of the demand is after that date. In view of above, prima facie the applicant has not made out a case for tot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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