https://www.taxtmi.com/caselaws?id=209445 Procuring orders for a foreign company was treated as export of service where the service recipient was located outside India and the benefit of the service accrued abroad, even though the activities were performed in India. Applying the relevant service tax notifications and Board circular for category III services, the activity gave the appellant a strong prima facie case that service tax was not payable on that footing. The appellant was therefore entitled to waiver of pre-deposit and stay of recovery of service tax and penalties pending appeal. en-us Mon, 10 Jan 2011 00:00:00 +0530 Fri, 19 Jul 2013 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209445 Procuring orders for a foreign company was treated as export of service where the service recipient was located outside India and the benefit of the service accrued abroad, even though the activities were performed in India. Applying the relevant service tax notifications and Board circular for category III services, the activity gave the appellant a strong prima facie case that service tax was not payable on that footing. The appellant was therefore entitled to waiver of pre-deposit and stay of recovery of service tax and penalties pending appeal. Case-Laws Service Tax Mon, 10 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209445