2015 (1) TMI 459

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..... Auxiliary Service and as per the Export of Service Rules, 2005 the applicant's service falls under Rule 3 (1) (iii) of the said Rules. As per the said rules, the applicant is procuring the order for their associates located outside India, therefore the user of the service is located outside India. - applicant had complied with the condition of the Export of Service Rules, 2005 therefore the applic .....

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..... ce tax under the reverse charge mechanism. In these circumstances proceedings were initiated against the appellant which were culminated into present impugned order. By this application the applicant is seeking waiver of pre-deposit of the said amount. 3. Heard both sides and considered the submissions. 4. The facts are not in dispute and the applicant is procuring purchase orders for their .....

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