TMI Blog2013 (11) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... stay of recovery of all further proceedings pursuant to the adjudication order dated 23.08.2012 passed by the Commissioner, Central Excise, New Delhi is the relief sought in this application. 2. The petitioner / appellant was assessed to service tax liability of Rs.2,39,47,509/- plus interest thereon under Section 75 of the Finance Act, 1994 (the Act); demand of Rs. 3,93,178/- for wrong availmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri. Del.), which concluded that the fact that the goods and services of the foreign entities are disbursed in India would not render dis-apply the beneficient provisions of the Export of Services Rules, 2005. 5. Prima facie, the issue is covered in favour of the petitioner appellant by the decision in Paul Merchants (supra). For this reason we grant waiver in full of pre deposit and stay all furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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