https://www.taxtmi.com/caselaws?id=4403 Service tax had already been paid before the show cause notice, and the Tribunal noted prima facie that service tax was not leviable on services rendered outside India. It also relied on the Board circular supporting the assessee's position. On those facts, the penalty demand did not justify insistence on pre-deposit at the interim stage, so waiver of pre-deposit was granted and recovery of the penalty was stayed pending disposal of the appeal. en-us Wed, 30 Jan 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4403 Service tax had already been paid before the show cause notice, and the Tribunal noted prima facie that service tax was not leviable on services rendered outside India. It also relied on the Board circular supporting the assessee's position. On those facts, the penalty demand did not justify insistence on pre-deposit at the interim stage, so waiver of pre-deposit was granted and recovery of the penalty was stayed pending disposal of the appeal. Case-Laws Service Tax Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4403