2013 (1) TMI 47

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 236 - CESTAT, BANGALORE) that the services rendered by appellant directly to principal abroad whose beneficiaries are outside India are not taxable service in India. Therefore pre-deposit of the dues are waived and recovery of the same is stayed. In favour of assessee - ST/299/2012-Mum - S/1081/2012/CSTB/C I - Dated:- 26-7-2012 - S.S. Kang And Sahab Singh, JJ. Appellant Rep by: Shri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... khapatnam reported in 2010 (17) STR 303 (Tri. Bang.) whereby the Tribunal held that the services rendered by appellant directly to principal abroad whose beneficiaries are outside India are not taxable service in India. In view of the above decision, the pre-deposit of the dues are waived and recovery of the same is stayed during the pendency of the appeals. 3. Stay petition allowed. - - TaxT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X