Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 542 - CESTAT, NEW DELHIWaiver of pre-deposit - Refund - The amount which is ordered to be recovered was released in favour of the appellants in terms of CBEC Circular No. 828/05/2006-CX dated 20-4-2006 which permitted the prevailing amount of 80% of the claim filed in case of reputed exporters without carrying out any verification - Already there is prima facie finding that no amount of services had been rendered outside India and entire services was rendered in India and, therefore, the appellants were directed to deposit a sum of Rs. 70 crores in the said case - The appellants have no prima facie case applying the ratio laid down by the Apex Court in relation to the matter pertaining to stay of order impugned in that case - Do not find any prima case having been made for total waiver of the amount demanded in the impugned order - However, waive the appellants to deposit the interest amount.
|