https://www.taxtmi.com/caselaws?id=234491 The Tribunal granted a waiver of pre-deposit of service tax and penalty under Section 78 of the Finance Act, 1994, amounting to Rs. 8,22,393/- for the period 1-4-2005 to 30-11-2006. The applicant's services promoting products manufactured by a foreign company were classified as falling under the export of service category. The Tribunal ruled that the services provided were considered export of service under the Export of Services Rule, 2005, as they were business auxiliary services provided to recipients located outside India. The waiver of pre-deposit was granted, and recovery was stayed pending appeal. en-us Tue, 21 Aug 2012 00:00:00 +0530 Thu, 13 Jun 2013 12:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234491 The Tribunal granted a waiver of pre-deposit of service tax and penalty under Section 78 of the Finance Act, 1994, amounting to Rs. 8,22,393/- for the period 1-4-2005 to 30-11-2006. The applicant's services promoting products manufactured by a foreign company were classified as falling under the export of service category. The Tribunal ruled that the services provided were considered export of service under the Export of Services Rule, 2005, as they were business auxiliary services provided to recipients located outside India. The waiver of pre-deposit was granted, and recovery was stayed pending appeal. Case-Laws Service Tax Tue, 21 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234491