https://www.taxtmi.com/caselaws?id=212324 The Appellate Tribunal CESTAT, New Delhi, granted the waiver of service tax, interest, and penalty amounting to Rs. 17,38,176 to the applicant. The Tribunal ruled in favor of the applicant, finding that no taxable service was partly performed in India as the commissioning and erectioning activities of transformers were carried out by third parties located outside India. This decision was based on the interpretation of the Taxation of Services Rules, 2006, and the distinction between manufacturing and commissioning activities, leading to the waiver of the pre-deposit amount and staying the recovery during the appeal process. en-us Mon, 04 Jul 2011 00:00:00 +0530 Wed, 21 Mar 2012 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212324 The Appellate Tribunal CESTAT, New Delhi, granted the waiver of service tax, interest, and penalty amounting to Rs. 17,38,176 to the applicant. The Tribunal ruled in favor of the applicant, finding that no taxable service was partly performed in India as the commissioning and erectioning activities of transformers were carried out by third parties located outside India. This decision was based on the interpretation of the Taxation of Services Rules, 2006, and the distinction between manufacturing and commissioning activities, leading to the waiver of the pre-deposit amount and staying the recovery during the appeal process. Case-Laws Service Tax Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212324