https://www.taxtmi.com/caselaws?id=242447 The Tribunal found that the appellant's service to marine vessels owned by foreign companies during 2005-06 to 2009-10 could be considered as exported service, meeting conditions for export under the Finance Act. However, an amendment to the Export of Service Rules from 27/02/2010 altered the criteria, resulting in the appellant being liable to pay service tax from that date onwards. The Tribunal directed the appellant to predeposit Rs.1 lakh towards the demand and penalty, with waiver and stay granted for the remaining balance upon compliance. en-us Thu, 28 Feb 2013 00:00:00 +0530 Wed, 15 Jan 2014 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242447 The Tribunal found that the appellant's service to marine vessels owned by foreign companies during 2005-06 to 2009-10 could be considered as exported service, meeting conditions for export under the Finance Act. However, an amendment to the Export of Service Rules from 27/02/2010 altered the criteria, resulting in the appellant being liable to pay service tax from that date onwards. The Tribunal directed the appellant to predeposit Rs.1 lakh towards the demand and penalty, with waiver and stay granted for the remaining balance upon compliance. Case-Laws Service Tax Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242447