https://www.taxtmi.com/caselaws?id=77773 The Tribunal allowed the condonation of a four-day delay in filing an appeal and granted waiver of pre-deposit of Service tax amount, interest, and penalty. The case revolved around Service tax liability for services provided in Nepal to Nepali customers. The Tribunal held that since the services were rendered outside India and the amounts were accounted for in Nepal, they were not taxable in India. The appellant's application for waiver of pre-deposit was allowed, and recovery of the amounts was stayed pending appeal, emphasizing the territorial scope of taxation laws under the Finance Act, 1994. en-us Wed, 21 Oct 2009 00:00:00 +0530 Fri, 29 Oct 2010 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77773 The Tribunal allowed the condonation of a four-day delay in filing an appeal and granted waiver of pre-deposit of Service tax amount, interest, and penalty. The case revolved around Service tax liability for services provided in Nepal to Nepali customers. The Tribunal held that since the services were rendered outside India and the amounts were accounted for in Nepal, they were not taxable in India. The appellant's application for waiver of pre-deposit was allowed, and recovery of the amounts was stayed pending appeal, emphasizing the territorial scope of taxation laws under the Finance Act, 1994. Case-Laws Service Tax Wed, 21 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77773