https://www.taxtmi.com/caselaws?id=75184 Services rendered to a recipient located outside India were treated as exported under the Export of Services Rules, 2005, following Board clarification and prior Tribunal rulings that the benefit accrues abroad. On that basis, pre-deposit for the Business Auxiliary Services demand, together with related interest and penalties, was waived for interim relief. For Broadcasting Agency Services, the amount already paid was taken into account, and waiver was granted for the balance dues at the stay stage. Recovery remained stayed until disposal of the appeals. en-us Fri, 20 Mar 2009 00:00:00 +0530 Sun, 28 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75184 Services rendered to a recipient located outside India were treated as exported under the Export of Services Rules, 2005, following Board clarification and prior Tribunal rulings that the benefit accrues abroad. On that basis, pre-deposit for the Business Auxiliary Services demand, together with related interest and penalties, was waived for interim relief. For Broadcasting Agency Services, the amount already paid was taken into account, and waiver was granted for the balance dues at the stay stage. Recovery remained stayed until disposal of the appeals. Case-Laws Service Tax Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75184