https://www.taxtmi.com/caselaws?id=255260 The Tribunal granted a waiver of the entire amount of service tax, interest, and penalties under the Finance Act, 1994, for procurement of sale orders in India for overseas group companies. The Tribunal found that the services provided by the applicant met the conditions of the Export of Service Rules, 2005, as the user of the service was located outside India. This decision emphasizes the importance of complying with regulatory requirements to justify exemption or waiver of tax liabilities in cross-border service transactions. en-us Mon, 13 Oct 2014 00:00:00 +0530 Mon, 12 Jan 2015 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255260 The Tribunal granted a waiver of the entire amount of service tax, interest, and penalties under the Finance Act, 1994, for procurement of sale orders in India for overseas group companies. The Tribunal found that the services provided by the applicant met the conditions of the Export of Service Rules, 2005, as the user of the service was located outside India. This decision emphasizes the importance of complying with regulatory requirements to justify exemption or waiver of tax liabilities in cross-border service transactions. Case-Laws Service Tax Mon, 13 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255260