https://www.taxtmi.com/caselaws?id=234468 The Tribunal found the service tax demand of Rs.49.95 crores for repair and maintenance services from offshore providers unsustainable as the services were performed wholly abroad. However, the demand of Rs.15.53 crores for services from General Sales Agents (GSAs) was upheld as they fell under business auxiliary services used by the appellant in India. The question of time-barred service tax demand for 2006-2007 was left for final hearing. Despite the appellant's financial hardship, a partial waiver was granted, requiring a deposit of Rs.8 crores within 8 weeks, with the balance amount, interest, and penalty waived pending appeal disposal. en-us Tue, 05 Mar 2013 00:00:00 +0530 Wed, 09 Jul 2014 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234468 The Tribunal found the service tax demand of Rs.49.95 crores for repair and maintenance services from offshore providers unsustainable as the services were performed wholly abroad. However, the demand of Rs.15.53 crores for services from General Sales Agents (GSAs) was upheld as they fell under business auxiliary services used by the appellant in India. The question of time-barred service tax demand for 2006-2007 was left for final hearing. Despite the appellant's financial hardship, a partial waiver was granted, requiring a deposit of Rs.8 crores within 8 weeks, with the balance amount, interest, and penalty waived pending appeal disposal. Case-Laws Service Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234468