https://www.taxtmi.com/caselaws?id=255755 Technical testing and analysis services supplied to overseas clients, with consideration received in foreign convertible currency and reports delivered outside India, were treated as prima facie satisfying the conditions for export of services. On that basis, the cited exemption under Notification No. 11/2007-S.T. was considered applicable to the facts, supporting a prima facie case on merits. The tribunal therefore waived the pre-deposit requirement and granted stay against recovery of the service tax dues during pendency of the appeal. en-us Fri, 11 Apr 2014 00:00:00 +0530 Sat, 24 Jan 2015 18:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255755 Technical testing and analysis services supplied to overseas clients, with consideration received in foreign convertible currency and reports delivered outside India, were treated as prima facie satisfying the conditions for export of services. On that basis, the cited exemption under Notification No. 11/2007-S.T. was considered applicable to the facts, supporting a prima facie case on merits. The tribunal therefore waived the pre-deposit requirement and granted stay against recovery of the service tax dues during pendency of the appeal. Case-Laws Service Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255755