2007 (11) TMI 290

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....ppellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant has entered into agreements with certain foreign vendors and received services from them and accordingly made payments to them. Commissioner has held that as per agreements entered into between the appellant and the foreign vendors, they a....

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....zed in India by the appellant they were actually rendered outside India. 4. After carefully considering the submissions from both sides and perusing the records, we hold that the findings of the Commissioner that the applicant was liable to pay service tax is, prima facie, legal and proper and that the applicant has not made out a strong prima facie case in their favour to waive the entire duty....