2014 (1) TMI 39

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..... re canvassing purchase orders in India for their own overseas-based parent company. It is their submission that this activity involved export of services and hence not taxable. Prima facie, on the facts of this case, this argument is acceptable and is supported by the cited circular and decisions. Hence there will be waiver of pre-deposit and stay of recovery in respect of the balance amount of Se .....

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..... . 13,55,998/-. There is no payment towards the demand of Service Tax challenged in Appeal No. S.T./1899/2010. As against this demand amounting to Rs. 21,85,250/- and the balance demand of Rs. 7,36,222/- involved in the first appeal, the learned counsel for the appellants has claimed prima facie case on the strength of Board s Circular No. 111/5/2009- S.T., dated 24-2-2009 and a few orders of this .....

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