TMI Blog2015 (5) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... have discharged the service tax liability. For the project namely, JERP, the unit is located in SEZ and for the project KG-D 6 the unit is located outside the territory of India. In these circumstances, applicant has made out a case for complete waiver of requirement of pre-deposit. Consequently amount already deposited by the appellant is sufficient for compliance with the provisions of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tay application is listed today itself, therefore application for early hearing of stay application has become infructous. Therefore, same is dismissed as infructous. 2. The applicant is seeking waiver of demand of ₹ 2,22,70,103/- along with interest and equivalent amount of penalty . The applicant has already paid a sum of ₹ 14,88,018/- towards service tax and ₹ 5,46,911/- to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, applicants are not required to pay service tax. It is also submitted that project KGD-6 is outside the territory of India therefore, they are not liable to pay service tax on that also. In these circumstances, it is prayed that waiver of pre-deposit be granted. 4. On the other hand, Learned AR opposed the contention of the learned counsel and submits that as per CBEC Circular No. 141/10/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iance with the provisions of Section 35 F of Central Excise Act, 1944 read with Section 83 of Finance Act, 1994, for waiver of requirement of pre-deposit of service tax, interest and penalties. Consequently, we waive the requirement of pre-deposit of balance amount of Service Tax, interest and penalties and stay recovery thereof during pendency of the appeals. ( Dictated and pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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