Appellate Tribunal CESTAT Mumbai grants stay on Service Tax pre-deposit, rules services to foreign principal non-taxable. The Appellate Tribunal CESTAT Mumbai granted the appellant's stay petition, waiving the pre-deposit of Service Tax amounting to Rs.1,19,39,483/-, ...
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Appellate Tribunal CESTAT Mumbai grants stay on Service Tax pre-deposit, rules services to foreign principal non-taxable.
The Appellate Tribunal CESTAT Mumbai granted the appellant's stay petition, waiving the pre-deposit of Service Tax amounting to Rs.1,19,39,483/-, interest, and penalty. The Tribunal ruled that services provided by the appellant to a foreign principal, benefiting individuals outside India, are not taxable in India. Recovery of dues is suspended pending the appeal process.
The Appellate Tribunal CESTAT Mumbai allowed the stay petition and waived the pre-deposit of Service Tax amount of Rs.1,19,39,483/-, interest, and penalty for the appellant. The Tribunal held that the services provided by the appellant to a principal abroad, whose beneficiaries are outside India, are not taxable services in India based on a previous decision. Recovery of dues is stayed during the appeal process.
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