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TMI Blog2009 (10) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is directed against the waiver of the pre-deposit of the following amounts : (a) Service Tax Rs. 2,27,76,606 (b) Interest (c) Penalty Rs. 100 per day up to 17-4-2006 and thereafter Rs. 200 per day or at the rate of two per cent of such tax per month, whichever is higher (d) Penalty Rs. 5,000 (e) Penalty Rs. 2,27,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards the service tax liability post 18-4-2006 during the relevant period, it is his submission that the decision of the Hon'ble Supreme Court in the case of All India Federation of Tax Practitioners v. Union of India [2007] 10 STT 166 will cover the case as the services are received, but they are provided abroad. It is his submission that the Commission Agent appointed by the appellant is situa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of All India Federation of Tax Practitioners (supra) will cover the issue in applicant's favour needs to be examined in detail. We find that applicant has not made out a prima facie case for the complete waiver of the amount of service tax liability post 18-4-2006. As such, we direct the applicant to pre-deposit Rs. 35,00,000 (Rupees Thirty five lakhs only) within a period of 12 we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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