https://www.taxtmi.com/caselaws?id=242181 Service tax on alleged technical testing and analysis services was examined on a prima facie basis in stay proceedings. Because the products were tested outside India and the test report was received by the applicant's head office in France, the service appeared to have been provided outside India. That factual position supported interim relief, and waiver of pre-deposit of service tax, interest and penalty was granted with recovery stayed pending the appeal. en-us Mon, 30 Sep 2013 00:00:00 +0530 Thu, 09 Jan 2014 09:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242181 Service tax on alleged technical testing and analysis services was examined on a prima facie basis in stay proceedings. Because the products were tested outside India and the test report was received by the applicant's head office in France, the service appeared to have been provided outside India. That factual position supported interim relief, and waiver of pre-deposit of service tax, interest and penalty was granted with recovery stayed pending the appeal. Case-Laws Service Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242181