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    <title>2013 (8) TMI 376 - CESTAT NEW DELHI</title>
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    <description>The judgment confirmed the petitioner&#039;s service tax liability for Business Auxiliary Services and Business Support Service, rejecting their claim of providing Technical Testing and Analysis Service. The services were deemed as Business Support Services to Merck, USA, exempt from service tax under Notification No.11/07-ST. The court granted a full waiver of pre-deposit, staying further proceedings pending appeal disposal due to the petitioner&#039;s strong case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=236081</link>
      <description>The judgment confirmed the petitioner&#039;s service tax liability for Business Auxiliary Services and Business Support Service, rejecting their claim of providing Technical Testing and Analysis Service. The services were deemed as Business Support Services to Merck, USA, exempt from service tax under Notification No.11/07-ST. The court granted a full waiver of pre-deposit, staying further proceedings pending appeal disposal due to the petitioner&#039;s strong case.</description>
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      <pubDate>Mon, 24 Jun 2013 00:00:00 +0530</pubDate>
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