https://www.taxtmi.com/caselaws?id=211252 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicant, waiving the pre-deposit of Service Tax, interest, and penalty amounting to Rs. 99,436. The demand was contested on the grounds that the services received from a foreign provider did not meet the criteria of partial performance in India as per Taxation of Service Rules, 2006. As no evidence of partial performance was presented, the Tribunal granted the waiver and suspended the recovery pending appeal. en-us Mon, 11 Jul 2011 00:00:00 +0530 Sat, 10 Mar 2012 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211252 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicant, waiving the pre-deposit of Service Tax, interest, and penalty amounting to Rs. 99,436. The demand was contested on the grounds that the services received from a foreign provider did not meet the criteria of partial performance in India as per Taxation of Service Rules, 2006. As no evidence of partial performance was presented, the Tribunal granted the waiver and suspended the recovery pending appeal. Case-Laws Service Tax Mon, 11 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211252