https://www.taxtmi.com/caselaws?id=245889 The Tribunal held in favor of the appellant, ruling that the services provided qualified as export of service under Business Auxiliary services category. The Tribunal emphasized that the location of the recipient, not the place of performance, determined the export status. The appellant's services met the conditions for export of service, including being used outside India and payment received in foreign exchange. The Tribunal waived the requirement for pre-deposit of service tax demand, interest, and penalty, and recovery was stayed pending appeal. en-us Mon, 06 Jan 2014 00:00:00 +0530 Thu, 11 Sep 2014 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245889 The Tribunal held in favor of the appellant, ruling that the services provided qualified as export of service under Business Auxiliary services category. The Tribunal emphasized that the location of the recipient, not the place of performance, determined the export status. The appellant's services met the conditions for export of service, including being used outside India and payment received in foreign exchange. The Tribunal waived the requirement for pre-deposit of service tax demand, interest, and penalty, and recovery was stayed pending appeal. Case-Laws Service Tax Mon, 06 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245889