https://www.taxtmi.com/caselaws?id=255569 Service tax on Technical Testing and Analysis Services was examined against Rule 3 of the Taxation of Services (Provided from Outside India) Rules, 2006 and its proviso. The applicant argued that the services were tested outside India and claimed total waiver of pre-deposit, but the Revenue noted that the exclusion for sub-clause (zzh) operated only from 1 April 2011, leaving part of the disputed period uncovered. On that prima facie basis, complete waiver was not justified. Total waiver of pre-deposit was declined, and only partial relief was granted subject to deposit of the specified amount, with recovery stayed on compliance. en-us Mon, 26 May 2014 00:00:00 +0530 Tue, 20 Jan 2015 11:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255569 Service tax on Technical Testing and Analysis Services was examined against Rule 3 of the Taxation of Services (Provided from Outside India) Rules, 2006 and its proviso. The applicant argued that the services were tested outside India and claimed total waiver of pre-deposit, but the Revenue noted that the exclusion for sub-clause (zzh) operated only from 1 April 2011, leaving part of the disputed period uncovered. On that prima facie basis, complete waiver was not justified. Total waiver of pre-deposit was declined, and only partial relief was granted subject to deposit of the specified amount, with recovery stayed on compliance. Case-Laws Service Tax Mon, 26 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255569