https://www.taxtmi.com/caselaws?id=257245 A service tax demand based on the pre-amendment version of Rule 3(2) of the Export of Service Rules, 2005 could not be sustained where the amended rule had already come into force before the relevant period, so the assessee was entitled to waiver of pre-deposit. Where the Commissioner (Appeals) dismissed the appeal only for non-compliance with a stay direction and did not decide the dispute on merits, the proper course was to set aside that order and remand the matter for fresh adjudication after hearing the appellant. en-us Tue, 11 Feb 2014 00:00:00 +0530 Thu, 05 Mar 2015 10:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257245 A service tax demand based on the pre-amendment version of Rule 3(2) of the Export of Service Rules, 2005 could not be sustained where the amended rule had already come into force before the relevant period, so the assessee was entitled to waiver of pre-deposit. Where the Commissioner (Appeals) dismissed the appeal only for non-compliance with a stay direction and did not decide the dispute on merits, the proper course was to set aside that order and remand the matter for fresh adjudication after hearing the appellant. Case-Laws Service Tax Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257245