https://www.taxtmi.com/caselaws?id=251279 The Tribunal ruled in favor of the appellant, holding that the services provided qualified as exports under relevant rules and notifications. It found that the services rendered to foreign entities, with payments received in convertible foreign exchange, met the conditions for exemption from service tax. The Tribunal also emphasized that new service levies apply prospectively, leading to the dismissal of the demand for 'On-line Information and Database Access and/or Retrieval Services'. The appellant was granted a waiver from pre-deposit of dues and recovery was stayed during the appeal process. en-us Tue, 19 Aug 2014 00:00:00 +0530 Fri, 03 Jul 2015 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251279 The Tribunal ruled in favor of the appellant, holding that the services provided qualified as exports under relevant rules and notifications. It found that the services rendered to foreign entities, with payments received in convertible foreign exchange, met the conditions for exemption from service tax. The Tribunal also emphasized that new service levies apply prospectively, leading to the dismissal of the demand for 'On-line Information and Database Access and/or Retrieval Services'. The appellant was granted a waiver from pre-deposit of dues and recovery was stayed during the appeal process. Case-Laws Service Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251279