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M/s Bechtel India Pvt Ltd Versus Commissioner of Central Excise, Rohtak

2015 (5) TMI 947 - CESTAT NEW DELHI

Waiver of pre deposit - consulting engineering services - Service provided in SEZ - Held that:- It is the case of export of service outside India as the applicants has provided services to the service recipient located outside India. Further for the .....

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ade out a case for complete waiver of requirement of pre-deposit. Consequently amount already deposited by the appellant is sufficient for compliance with the provisions of Section 35 F of Central Excise Act, 1944 read with Section 83 of Finance Act, .....

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peals. - Stay granted. - ST Misc Application No. 61835 of 2015-ST(Br), ST Stay Application No. 60500 of 2013-ST(Br), ST Appeal No. 59778 of 2013 - Misc. Order No. 51200/2015-ST(BR), Stay Order No. 51201/2015-ST(BR) - Dated:- 9-3-2015 - Ashok Jindal, .....

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fore application for early hearing of stay application has become infructous. Therefore, same is dismissed as infructous. 2. The applicant is seeking waiver of demand of ₹ 2,22,70,103/- along with interest and equivalent amount of penalty . The .....

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e projects to be executed in India. The contention of the learned Counsel is that as it s case of export of service, therefore, following the decisions of Paul Merchants [2013 (29) STR 257] and Microsoft 2014-TIOL-1964-CESTAT-DEL], the applicants are .....

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ention of the appellant that as the project is executed in SEZ and services provided in the units located in SEZ, Service tax is not payable. Therefore, applicants are not required to pay service tax. It is also submitted that project KGD-6 is outsid .....

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bmits that as per CBEC Circular No. 141/10/2011-TRU dated 13.05.2011 for export of service, the service has to be executed /performed outside India but in this case, the services are performed in India. 5. Heard the parties. Considered the submission .....

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