https://www.taxtmi.com/caselaws?id=201611 The Tribunal upheld the service tax demand on 'business auxiliary service' and 'management, maintenance or repair service,' ruling that the services provided were not eligible for exemption as export services. The appellant was directed to make an interim pre-deposit of Rs. 1 crore within eight weeks, with the realization of the remaining demand and penalty stayed pending the appeal's outcome. The Tribunal emphasized that the services were deemed to have been provided in India, leading to the decision that no export of service had occurred. en-us Mon, 23 Nov 2009 00:00:00 +0530 Thu, 20 Jan 2011 19:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201611 The Tribunal upheld the service tax demand on 'business auxiliary service' and 'management, maintenance or repair service,' ruling that the services provided were not eligible for exemption as export services. The appellant was directed to make an interim pre-deposit of Rs. 1 crore within eight weeks, with the realization of the remaining demand and penalty stayed pending the appeal's outcome. The Tribunal emphasized that the services were deemed to have been provided in India, leading to the decision that no export of service had occurred. Case-Laws Service Tax Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201611