TMI Blog2014 (1) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... ispose the appeal as the issue involved in this case is an arguable one and needs considerable time to come to a conclusion - the application for the waiver of pre-deposit of the amounts allowed – stay granted. - Appeal No.: ST/10738 of 2013 - - - Dated:- 30-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri S.R. Dixit, Advocate For the Respondent: Shri K.N. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of approximately Rs. two lakhs during the pendency of the proceedings before the lower authorities and is contesting the issue on merits, in order to justify that they are not liable to impose penalty or liability to discharge service tax on the entire amount paid by them to the training institutes situated abroad. 5. On careful consideration of the submissions made by both sides and perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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