2012 (7) TMI 920

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..... llant. Shri Y.K. Agarwal, AR, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - Service tax demand of ₹ 62,86,329/- along with interest and various penalties under the Finance Act, 1994 have been confirmed against the applicant by way of impugned order for the period 1-3-2003 to 31-3-2007 under the category of manpower recruitment agency services and business auxiliary s .....

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..... are of the view that the applicant has qualified that their service is an export of service. Therefore, they are not liable to pay Service tax. Accordingly, we waive the requirement of pre-deposit of entire demand of service tax, interest and various penalties under the Finance Act, 1994 and recovery thereof stayed during the pendency of the appeal. (Dictated in Court)
Case laws, Decisions, .....

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