https://www.taxtmi.com/caselaws?id=242447 Foreign exchange receipt and prima facie overseas enjoyment of management, maintenance or repair services supplied from an SEZ unit to foreign-owned marine vessels supported export treatment for the pre-27.02.2010 period, because the service was treated as used outside India despite being performed in India. After the amendment effective from 27.02.2010, the regime required performance outside India, so the same service rendered within India was treated as apparently sustainable for demand purposes. On that basis, conditional interim relief was granted and the appellant was required to make a predeposit of Rs. 1 lakh, with stay of the balance demand subject to 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 Foreign exchange receipt and prima facie overseas enjoyment of management, maintenance or repair services supplied from an SEZ unit to foreign-owned marine vessels supported export treatment for the pre-27.02.2010 period, because the service was treated as used outside India despite being performed in India. After the amendment effective from 27.02.2010, the regime required performance outside India, so the same service rendered within India was treated as apparently sustainable for demand purposes. On that basis, conditional interim relief was granted and the appellant was required to make a predeposit of Rs. 1 lakh, with stay of the balance demand subject to compliance. Case-Laws Service Tax Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242447