https://www.taxtmi.com/caselaws?id=207579 The High Court remanded the case for fresh consideration on the pre-deposit under Section 35F of the Central Excise Act. The appellant disputed the pre-deposit order related to Service Tax demand for "Market Research Services" in transactions with overseas clients. Despite arguments denying taxable services and emphasizing back-office support, the Tribunal found a prima facie case for the demand of Service Tax due to funds repatriation. The Tribunal upheld the Service Tax demand amount and directed the appellant to pre-deposit Rs. 35 lakhs, considering extended limitation period and penalty grounds. en-us Fri, 11 Mar 2011 00:00:00 +0530 Sat, 17 Dec 2011 08:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207579 The High Court remanded the case for fresh consideration on the pre-deposit under Section 35F of the Central Excise Act. The appellant disputed the pre-deposit order related to Service Tax demand for "Market Research Services" in transactions with overseas clients. Despite arguments denying taxable services and emphasizing back-office support, the Tribunal found a prima facie case for the demand of Service Tax due to funds repatriation. The Tribunal upheld the Service Tax demand amount and directed the appellant to pre-deposit Rs. 35 lakhs, considering extended limitation period and penalty grounds. Case-Laws Service Tax Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207579