https://www.taxtmi.com/caselaws?id=237588 Services rendered from India to a foreign recipient, with consideration received in convertible foreign exchange, were treated as prima facie covered by the Export of Service Rules, 2005. On that basis, the Tribunal considered the service tax demand not immediately recoverable and, relying on the Larger Bench ruling in Paul Merchants Ltd., granted full waiver of pre-deposit and stayed further recovery proceedings pending disposal of the appeal. The operative point is that receipt of foreign exchange for services supplied to a foreign company can justify interim protection against enforcement where the export-of-service position is prima facie established. en-us Tue, 10 Sep 2013 00:00:00 +0530 Tue, 01 Oct 2013 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237588 Services rendered from India to a foreign recipient, with consideration received in convertible foreign exchange, were treated as prima facie covered by the Export of Service Rules, 2005. On that basis, the Tribunal considered the service tax demand not immediately recoverable and, relying on the Larger Bench ruling in Paul Merchants Ltd., granted full waiver of pre-deposit and stayed further recovery proceedings pending disposal of the appeal. The operative point is that receipt of foreign exchange for services supplied to a foreign company can justify interim protection against enforcement where the export-of-service position is prima facie established. Case-Laws Service Tax Tue, 10 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237588