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2014 (12) TMI 246 - AT - Service TaxWaiver of pre deposit - application for recalling the stay order - earlier entire amount of tax was directed to be deposited - Insurance as well as reinsurance broker - export of service or not - Held that:- High Court had passed the interim order in 2009 insofar as it directed the Revenue for quantification of the dues and there is a temporary stay of the recovery. The matter was adjourned on several occasions and by Note Sheet order dated 2.6.2014, this Bench directed the learned special counsel to verify the latest position before the Hon’ble High Court. We find that the Tribunal in the earlier order, in the applicant’s own case [2008 (11) TMI 82 - CESTAT, CHENNAI], after considering the Board’s circular and the decision of the Hon’ble Supreme Court, on merit, held against the assessee. Period of dispute in the present case is prior to the circular dated 16.4.2010. On a query from the Bench, the learned counsel submits that the demand of tax in the present case is within the normal period of limitation. Hence the applicant failed to make out a strong prima facie case for waiver of predeposit of entire amount of dues. - stay order modified - Partial stay granted.
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