https://www.taxtmi.com/caselaws?id=210002 Services involving inspection, review, transaction centre work and follow-up were examined for prima facie classification as Technical Inspection and Certification service and for export treatment where performance occurred both in India and abroad. The contract involved inspection, verification of standards, report preparation and periodic inspection across a mixed sequence of activities, with the show-cause notice itself acknowledging performance in India and transmission of results to the foreign recipient. On that basis, the service was treated as not confined to India and as falling within the framework for services partly performed inside and outside India, supporting export treatment and a strong prima facie case for full waiver of pre-deposit and stay of recovery pending appeal. en-us Mon, 09 May 2011 00:00:00 +0530 Fri, 05 Jul 2013 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210002 Services involving inspection, review, transaction centre work and follow-up were examined for prima facie classification as Technical Inspection and Certification service and for export treatment where performance occurred both in India and abroad. The contract involved inspection, verification of standards, report preparation and periodic inspection across a mixed sequence of activities, with the show-cause notice itself acknowledging performance in India and transmission of results to the foreign recipient. On that basis, the service was treated as not confined to India and as falling within the framework for services partly performed inside and outside India, supporting export treatment and a strong prima facie case for full waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Service Tax Mon, 09 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210002