https://www.taxtmi.com/caselaws?id=207711 Service tax liability was held prima facie unsustainable where an Indian company paid an overseas service provider for services connected with FCCB issuance and investment of the proceeds outside India. The services were rendered and consumed outside India, and the mere fact that the company's registered office and head office were in India was insufficient to attract tax under Rule 3(iii) of the Taxation of Services Rules, 2003. On these admitted facts, the appellant made out a prima facie case for waiver of pre-deposit, and recovery was stayed pending disposal of the appeal. en-us Tue, 19 Apr 2011 00:00:00 +0530 Wed, 28 Dec 2011 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207711 Service tax liability was held prima facie unsustainable where an Indian company paid an overseas service provider for services connected with FCCB issuance and investment of the proceeds outside India. The services were rendered and consumed outside India, and the mere fact that the company's registered office and head office were in India was insufficient to attract tax under Rule 3(iii) of the Taxation of Services Rules, 2003. On these admitted facts, the appellant made out a prima facie case for waiver of pre-deposit, and recovery was stayed pending disposal of the appeal. Case-Laws Service Tax Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207711