https://www.taxtmi.com/caselaws?id=208217 The Tribunal granted the appellant's stay petition for the waiver of pre-deposit of service tax and penalties under the Finance Act, 1994. It determined that the services provided to a foreign entity constituted an 'Export of Service', as evidenced by the benefit accruing to the foreign entity from the marketing activities conducted outside India. Relying on previous judgments and a Board circular, the Tribunal found that the appellant had established a prima facie case for the waiver of pre-deposit, leading to the stay of recovery of dues pending appeal disposal. en-us Mon, 15 Feb 2010 00:00:00 +0530 Tue, 30 Apr 2013 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208217 The Tribunal granted the appellant's stay petition for the waiver of pre-deposit of service tax and penalties under the Finance Act, 1994. It determined that the services provided to a foreign entity constituted an 'Export of Service', as evidenced by the benefit accruing to the foreign entity from the marketing activities conducted outside India. Relying on previous judgments and a Board circular, the Tribunal found that the appellant had established a prima facie case for the waiver of pre-deposit, leading to the stay of recovery of dues pending appeal disposal. Case-Laws Service Tax Mon, 15 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208217