2014 (1) TMI 403

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..... d by their parent company in France - applicant has a strong case in their favour. Therefore the pre-deposit of service tax, interest and penalty is waived and recovery thereof is stayed during the pendency of the appeal - Stay granted. - ST/87686, 87687/13-Mum - - - Dated:- 30-9-2013 - S S Kang And P K Jain, JJ. For the Appellant : Shri Manoj Chauhan, CA. For the Respondent : Shri D D .....

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..... e is provided outside India therefore, the applicant is not liable to pay service tax as recipient of the service. The applicant placed reliance on the decision of the Tribunal in the case of BMD Pvt. Ltd.vs.CCE Jaipur II. wherein in similar facts and circumstances the tribunal waived the pre-deposit of all dues. 4. We find that in the present case, the products were tested outside India and the .....

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