https://www.taxtmi.com/caselaws?id=250637 The Tribunal allowed the Appellant's stay petition, waiving the pre-deposit of Service Tax, interest, and penalties. The Appellant's argument that the services provided fell under the category of export of services due to benefits accruing outside India to a foreign buyer was supported by a Board's Circular. The Tribunal noted the specific appointment by foreign buyers for services and the appellant's role in goods acceptance, concluding a prima facie case for waiver. Recovery was stayed pending appeal disposal, with the decision pronounced by the Members in court. en-us Mon, 27 Aug 2012 00:00:00 +0530 Wed, 20 Aug 2014 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250637 The Tribunal allowed the Appellant's stay petition, waiving the pre-deposit of Service Tax, interest, and penalties. The Appellant's argument that the services provided fell under the category of export of services due to benefits accruing outside India to a foreign buyer was supported by a Board's Circular. The Tribunal noted the specific appointment by foreign buyers for services and the appellant's role in goods acceptance, concluding a prima facie case for waiver. Recovery was stayed pending appeal disposal, with the decision pronounced by the Members in court. Case-Laws Service Tax Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250637