https://www.taxtmi.com/caselaws?id=236347 Rent-a-cab services supplied to 100% EOU/STPI units for use in connection with exported services were treated as raising a prima facie case against service tax liability, relying on the Board circular dated 25/04/2003 that secondary services used in export activity should not attract tax when the primary services are exported. In the absence of any contrary consideration of the supporting certificates on record, unconditional waiver of pre-deposit was granted and recovery of the adjudged dues was stayed pending appeal. en-us Tue, 05 Mar 2013 00:00:00 +0530 Thu, 01 May 2014 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236347 Rent-a-cab services supplied to 100% EOU/STPI units for use in connection with exported services were treated as raising a prima facie case against service tax liability, relying on the Board circular dated 25/04/2003 that secondary services used in export activity should not attract tax when the primary services are exported. In the absence of any contrary consideration of the supporting certificates on record, unconditional waiver of pre-deposit was granted and recovery of the adjudged dues was stayed pending appeal. Case-Laws Service Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236347