https://www.taxtmi.com/caselaws?id=174708 The Tribunal ruled in favor of the appellant, stating that the service provided by the manpower recruitment agency qualifies as an export of service as both the service performance and recipient are located outside India. Therefore, the appellant was not liable to pay service tax. The Tribunal waived the requirement of pre-deposit and stayed the recovery of the demanded amount during the appeal process under the Finance Act, 1994. en-us Mon, 09 Jul 2012 00:00:00 +0530 Thu, 15 Oct 2015 16:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174708 The Tribunal ruled in favor of the appellant, stating that the service provided by the manpower recruitment agency qualifies as an export of service as both the service performance and recipient are located outside India. Therefore, the appellant was not liable to pay service tax. The Tribunal waived the requirement of pre-deposit and stayed the recovery of the demanded amount during the appeal process under the Finance Act, 1994. Case-Laws Service Tax Mon, 09 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174708