2014 (11) TMI 794

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..... r Superintendent (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against Order-in-Appeal No. 574/PD/14 dated 20.04.2014 passed by Commissioner, Central Excise & Service Tax (Appeals-IV), Mumbai. 2. Under the impugned order, the learned appellate authority had upheld confirmation of service tax demand of Rs. 14,69,439/- alongwith interest thereon and also i .....

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..... 1994. 4. The learned counsel for the appellant submits that they have no transaction or no contract with Standard Chartered Bank at UK. They had handed over the bills to Standard Chartered Bank at Mumbai and the said bank has discharged the liability on the commission charged by them. Since both the service provider and the service recipient are situated in India, the question of demanding servi .....

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..... artered Bank in Mumbai makes arrangement for collection is not the business of the appellant, nor are they concerned with that. We, therefore, find that the appellant has made out a prima facie case for wavier of pre-deposit. We therefore grant unconditional waiver of pre-deposit of the dues adjudged vide the impugned order and stay of recovery thereof during the pendency of the appeal. (Dictated .....

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