TMI Blog2007 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed consideration and evaluation of the law on the subject - issue has wider ramifications and may arise all over India, hence needs to be addressed urgently by the Tribunal - application for the waiver of the pre-deposit is allowed - ST/164/2007 - S/13/2008-WZB/C-II/(CSTB), - Dated:- 5-12-2007 - S/Shri M.V. Ravindran, Member (J) and K. K. Agarwal, Member (T) Shri V. Sridharan, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Central Board of Excise Customs Circular No. 56/5/2003-ST. dated 25-4-2003. He submits that the entire demand is time barred on the ground that the demand is for the period July 2003 to November 2003 while show cause notice is issued in January 2006. He submits that they are registered with Service Tax Department as provider of "Technical Testing and Analysis Service" and they have been di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty will arise is for the services rendered by appellant to a foreign party, on whose request the services are rendered. In is un-disputed that the services which are rendered by the applicant to the foreign party is on the request of such foreign party for testing and inspection of the goods which are to be exported. We find that the entire issue requires a detailed consideration and evaluation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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