2008 (2) TMI 252

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is seeking waiver of pre-deposit of Service Tax of Rs. 50,179/- and Cess of Rs. 1,004/-. The appellant has got an office in USA for receiving export orders. The services are rendered by him outside the country. The Revenue has proceeded to consider this activity to fall within the ambit of Business Auxiliary Service as he has rece .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ervice and the definition of the term 'Firm'. 4. We have considered the submissions. The appellant's contention that he was carrying on the services outside India and during the relevant period, the Service Tax was not leviable, has got force in the light of the Board's Circular. Therefore, the stay application is allowed granting waiver of pre-deposit and staying the recovery till the disposal o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X