TMI Blog2013 (7) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... plication for the waiver of pre-deposit of the amounts involved is allowed - recovery also stayed till the disposal of appeal as held in ABS India Ltd. (2008 (8) TMI 53 - CESTAT ) – Application allowed. - ST/10321/13 - M/12139/WZB/AHD/2013 - Dated:- 16-4-2013 - M V Ravindran And H K Thakur, JJ. For the Appellant : Shri J C Patel. Adv. For the Respondent : Shri J Nagori, AR. Per: M V Ravindran: This stay petition is filed for the waiver of pre-deposit of the following amounts: Service Tax Penalty Interest 1. Rs. 20,65,107/- (u/s 73(1) of Finance Act, 1994) 2. Rs. 1,00,21,883/- (u/s 73(1) of Finance Act, 1994) 1. Rs. 20,65,107/- Rs.1,00,21,883/- (u/s 78 of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the stay order of the Tribunal in the case of Life Care Medical System - 2013 (29) STR 129 has clearly brought out the law as regards the export of services. It is his submission that appellant though getting the amount of commission in foreign exchange, the services rendered by him are used by the foreign company in India. It is his submission that in the order of Life Care Medical System, where an identical issue was heard before the Tribunal and the stay order, the bench has considered the Board's circular dated 13.05.11 on the issue and held that the assessee herein is required to deposit some amount for hearing and disposing the appeal. It is his submission that the appellant should be directed to deposit some amount for hearing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factually assessee has been not only promoting or procuring orders but was also doing demonstration, installation and training the customers in India for the use of machinery as supplied by the foreign manufacturer. We also take note that earlier Board's circular has not superseded by the circular dated 13.05.11. In totality, we find that or the question of discharge of service tax on the commission received by the appellant, the appellant has been able to make out a strong prima facie case for the waiver of the pre-deposit of the amounts involved. Accordingly, application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal, barring the amount already deposited by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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