https://www.taxtmi.com/caselaws?id=204010 The High Court upheld the waiver of service tax demand under "Business Auxiliary Services" amounting to Rs. 17.5 crore, agreeing with the Tribunal's finding that it constituted export and thus exempt from service tax. However, the Court set aside the direction for pre-deposit of Rs. 35 lakh related to "Market Research Services" as the Tribunal had not considered the aspect of the recipient being outside India. The case was remitted back to the Tribunal for reconsideration within eight weeks, emphasizing the need for prompt resolution. en-us Tue, 31 Aug 2010 00:00:00 +0530 Fri, 20 May 2011 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204010 The High Court upheld the waiver of service tax demand under "Business Auxiliary Services" amounting to Rs. 17.5 crore, agreeing with the Tribunal's finding that it constituted export and thus exempt from service tax. However, the Court set aside the direction for pre-deposit of Rs. 35 lakh related to "Market Research Services" as the Tribunal had not considered the aspect of the recipient being outside India. The case was remitted back to the Tribunal for reconsideration within eight weeks, emphasizing the need for prompt resolution. Case-Laws Service Tax Tue, 31 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204010