https://www.taxtmi.com/caselaws?id=207139 The Tribunal granted a waiver of pre-deposit for service tax, interest, and penalty to courier agents in a case involving services provided to other courier agents and non-receipt of remittance in foreign exchange for export consignments. The Tribunal found that the services provided on a principal-to-principal basis were not liable for service tax under business auxiliary service. The presented Chartered Accountant's certificate supporting the adjustment of remittances against payments due from foreign clients was deemed sufficient. Consequently, the Tribunal ruled in favor of the applicants, granting the waiver and staying the recovery during the appeal process. en-us Mon, 14 Feb 2011 00:00:00 +0530 Sat, 03 Sep 2011 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207139 The Tribunal granted a waiver of pre-deposit for service tax, interest, and penalty to courier agents in a case involving services provided to other courier agents and non-receipt of remittance in foreign exchange for export consignments. The Tribunal found that the services provided on a principal-to-principal basis were not liable for service tax under business auxiliary service. The presented Chartered Accountant's certificate supporting the adjustment of remittances against payments due from foreign clients was deemed sufficient. Consequently, the Tribunal ruled in favor of the applicants, granting the waiver and staying the recovery during the appeal process. Case-Laws Service Tax Mon, 14 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207139