2015 (1) TMI 768

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.... application for waiver of pre-deposit of service tax of Rs. 19,89,807/-, interest and penalty. The demand of Rs. 32,91,070/- with interest is confirmed on the ground that the applicant provided Business Auxiliary Service and Technical Testing and Analysis Services. The applicant had already paid the amount of service tax which is confirmed in respect of Business Auxiliary Service. 2. The applica....

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....da. Hence the demand is not sustainable. 3. Revenue submitted that from the proviso (ii) of the Rules sub-clause (zzh) has been omitted from 1.4.2011 and certain part of the demand is after that. Hence the demand is rightly made. 4. We find that in respect of Technical Testing and Analysis Services the applicants rely upon the provisions of Rule 3 of the Taxation of Services (Provided from Outsi....