https://www.taxtmi.com/caselaws?id=203942 The Appellate Tribunal CESTAT, Bangalore granted partial waiver of pre-deposit for dues adjudged against M/s. Fanuc India Pvt. Ltd. The Tribunal classified services provided by the company under 'Business Auxiliary Services' and 'Maintenance or Repair Services,' determining that services benefiting foreign clients qualified as exports. Penalties and interest were upheld for services performed entirely in India, while the Tribunal waived pre-deposit for the remaining amounts pending appeal decision. The judgment emphasized the importance of analyzing the specific circumstances and legal interpretations in determining the applicability of penalties, interest, and export status of services. en-us Wed, 20 Oct 2010 00:00:00 +0530 Fri, 17 May 2013 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203942 The Appellate Tribunal CESTAT, Bangalore granted partial waiver of pre-deposit for dues adjudged against M/s. Fanuc India Pvt. Ltd. The Tribunal classified services provided by the company under 'Business Auxiliary Services' and 'Maintenance or Repair Services,' determining that services benefiting foreign clients qualified as exports. Penalties and interest were upheld for services performed entirely in India, while the Tribunal waived pre-deposit for the remaining amounts pending appeal decision. The judgment emphasized the importance of analyzing the specific circumstances and legal interpretations in determining the applicability of penalties, interest, and export status of services. Case-Laws Service Tax Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203942