https://www.taxtmi.com/caselaws?id=252768 The appellant was facing a demand for service tax amounting to Rs. 2,26,86,780 for technical testing and analysis services received from foreign companies. The revenue claimed the appellant was liable for the tax, along with interest and penalty. The appellant argued that a previous Tribunal order supported their position, leading to a prima facie case for a complete waiver. The Additional Commissioner contended the services were partly performed abroad, citing a different case, but lacked clear findings on the relevant rules. Ultimately, the requirement for predeposit was waived, and a stay against recovery was granted. en-us Wed, 23 Apr 2014 00:00:00 +0530 Mon, 03 Nov 2014 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252768 The appellant was facing a demand for service tax amounting to Rs. 2,26,86,780 for technical testing and analysis services received from foreign companies. The revenue claimed the appellant was liable for the tax, along with interest and penalty. The appellant argued that a previous Tribunal order supported their position, leading to a prima facie case for a complete waiver. The Additional Commissioner contended the services were partly performed abroad, citing a different case, but lacked clear findings on the relevant rules. Ultimately, the requirement for predeposit was waived, and a stay against recovery was granted. Case-Laws Service Tax Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252768