https://www.taxtmi.com/caselaws?id=221951 Amounts incurred by foreign agents as pure agents for statutory compliance and registration abroad were treated as not prima facie forming part of the taxable service value, so pre-deposit was waived on that ground. Enforcement of foreign law by a sovereign authority was also held not to constitute a taxable service merely because a fee was charged, and pre-deposit was waived on that basis as well. Alleged failure to file separate half-yearly returns under an exemption notification was regarded as procedural rather than substantive, and it did not justify denial of interim relief. The appeal was allowed to proceed without pre-deposit during its pendency. en-us Mon, 06 Aug 2012 00:00:00 +0530 Thu, 14 Nov 2013 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221951 Amounts incurred by foreign agents as pure agents for statutory compliance and registration abroad were treated as not prima facie forming part of the taxable service value, so pre-deposit was waived on that ground. Enforcement of foreign law by a sovereign authority was also held not to constitute a taxable service merely because a fee was charged, and pre-deposit was waived on that basis as well. Alleged failure to file separate half-yearly returns under an exemption notification was regarded as procedural rather than substantive, and it did not justify denial of interim relief. The appeal was allowed to proceed without pre-deposit during its pendency. Case-Laws Service Tax Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221951