https://www.taxtmi.com/caselaws?id=75804 Pre-deposit of service tax, interest and penalties was waived where the demand arose from commission paid to a foreign agent and services of foreign collaborators for transfer of technical know-how. The department's liability depended on treating the applicants as recipients of taxable services under the relevant service tax provisions for the disputed periods, while the applicants argued that such liability arose only from 18-4-2006. That contention was found prima facie supportable in light of decisions on the taxability of services provided from outside India and received in India, and recovery was stayed pending the appeals. en-us Mon, 17 Aug 2009 00:00:00 +0530 Sat, 15 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75804 Pre-deposit of service tax, interest and penalties was waived where the demand arose from commission paid to a foreign agent and services of foreign collaborators for transfer of technical know-how. The department's liability depended on treating the applicants as recipients of taxable services under the relevant service tax provisions for the disputed periods, while the applicants argued that such liability arose only from 18-4-2006. That contention was found prima facie supportable in light of decisions on the taxability of services provided from outside India and received in India, and recovery was stayed pending the appeals. Case-Laws Service Tax Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75804