https://www.taxtmi.com/caselaws?id=259867 The Tribunal classified services received from a foreign provider under Business Auxiliary Service (BAS), rejecting the argument for Technical Testing and Analysis service. It allowed the invocation of the extended period for demand based on the nature of services and contractual agreements. The revenue neutrality argument was dismissed, emphasizing the need for detailed analysis at the final hearing. A pre-deposit of 50% of the adjudicated tax liability was ordered within a specified timeframe for the appeal to continue, with failure to comply resulting in dismissal. en-us Thu, 26 Mar 2015 00:00:00 +0530 Wed, 13 Jan 2016 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259867 The Tribunal classified services received from a foreign provider under Business Auxiliary Service (BAS), rejecting the argument for Technical Testing and Analysis service. It allowed the invocation of the extended period for demand based on the nature of services and contractual agreements. The revenue neutrality argument was dismissed, emphasizing the need for detailed analysis at the final hearing. A pre-deposit of 50% of the adjudicated tax liability was ordered within a specified timeframe for the appeal to continue, with failure to comply resulting in dismissal. Case-Laws Service Tax Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259867