https://www.taxtmi.com/caselaws?id=1638 Exemption under Notification No. 6/99 was unavailable for the intervening period because it had been rescinded by Notification No. 2/2003 and restored only later by Notification No. 21/03, so the claimed prima facie relief was not available. At the stay stage, the objection to invocation of the extended period was not accepted. The cited CBEC circular did not provide relief on the taxability of international in-bound roamer services. Full waiver of pre-deposit was therefore declined and conditional deposit was directed, with waiver of the balance on compliance. en-us Tue, 20 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1638 Exemption under Notification No. 6/99 was unavailable for the intervening period because it had been rescinded by Notification No. 2/2003 and restored only later by Notification No. 21/03, so the claimed prima facie relief was not available. At the stay stage, the objection to invocation of the extended period was not accepted. The cited CBEC circular did not provide relief on the taxability of international in-bound roamer services. Full waiver of pre-deposit was therefore declined and conditional deposit was directed, with waiver of the balance on compliance. Case-Laws Service Tax Tue, 20 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1638