https://www.taxtmi.com/caselaws?id=190636 The applicants, M/s. Shreya Flora and M/s. Star Flora, sought waiver of pre-deposit of Service Tax amount, interest, and penalty under Section 66A of the Finance Act, 1994, related to Intellectual Property Service. The Revenue demanded Service Tax, holding the applicants liable as recipients of the service from a foreign provider. The applicants' argument that the service provider's presence in India made them liable was rejected. The applicants were directed to deposit the confirmed amount within eight weeks, with waiver of interest and penalties for the appeal hearing on 17-10-2013. en-us Mon, 12 Aug 2013 00:00:00 +0530 Tue, 21 Feb 2017 11:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190636 The applicants, M/s. Shreya Flora and M/s. Star Flora, sought waiver of pre-deposit of Service Tax amount, interest, and penalty under Section 66A of the Finance Act, 1994, related to Intellectual Property Service. The Revenue demanded Service Tax, holding the applicants liable as recipients of the service from a foreign provider. The applicants' argument that the service provider's presence in India made them liable was rejected. The applicants were directed to deposit the confirmed amount within eight weeks, with waiver of interest and penalties for the appeal hearing on 17-10-2013. Case-Laws Service Tax Mon, 12 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190636