TMI Blog2009 (3) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... - As far as the ‘Broadcasting agency Services’ is concerned, the applicants had already paid an amount of Rs. 20,99,941/-. Therefore, we order waiver of the pre-deposit of the balance amount of dues demanded in the impugned order. – stay granted - ST/728/2008 - 402/2009 - Dated:- 20-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) S/Shri G. Shiva Dass, Advocate and G. Venkatesh, Consultant, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the following demands have been made: (1) Service Tax: Rs. 58,49,669/- under the category of "Broadcasting Agency Services" for the period from 16-7-2001 to 31-1-2006. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. CST, Bangalore - 2009 (13) S.T.R. 65(Tri.-Bang.) 3.2 Further, the learned Advocate also relied on the Board's circular dated 24-2-2009 wherein, the applicability of the provisions of the Export of Services Rules, 2005 in certain situations have been examined and clarification is sued. We are reproducing para 3 of the said clarification:- "3. It is an accepted legal principle that the law has to be read harmoniously so as to avoid contradictions within a legislation. Keeping this principle in view, the meaning of the term 'used outside India' has to be under stood in the context of the characteristics of a particular category of service as mentioned in sub-rule (1) of rule 3. For example, under Architect service (a Categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services would be considered as exported and there would not be any liability in respect of the receipts rendered for the said services. As the issue is squarely covered, we are inclined to waive the pre-deposit of the entire amount in respect of the 'Business Auxiliary Services' and the interest/penalties. 4.1 As far as the 'Broadcasting agency Services' is concerned, the applicants had already paid an amount of Rs. 20,99,941/-. Therefore, we order waiver of the pre-deposit of the balance amount of dues demanded in the impugned order. 5. The stay applications are disposed of in the above manner. No recovery proceedings should be taken by Revenue till the appeals are decided. The Stay order will continue even after lapse of 180 da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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