https://www.taxtmi.com/caselaws?id=76077 Unconditional stay was granted where the appeal had been rejected only for failure to comply with a 50% pre-deposit condition. A prima facie case was found on the taxpayer's claim that the services for the earlier period were covered by an exemption notification and, for the later period, that the activity constituted export of services. The pre-deposit requirement was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits, leaving substantive tax liability open. en-us Thu, 19 Mar 2009 00:00:00 +0530 Mon, 15 Apr 2013 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76077 Unconditional stay was granted where the appeal had been rejected only for failure to comply with a 50% pre-deposit condition. A prima facie case was found on the taxpayer's claim that the services for the earlier period were covered by an exemption notification and, for the later period, that the activity constituted export of services. The pre-deposit requirement was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits, leaving substantive tax liability open. Case-Laws Service Tax Thu, 19 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76077