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2015 (5) TMI 947 - CESTAT NEW DELHI

2015 (5) TMI 947 - CESTAT NEW DELHI - TMI - 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 project of Debhol Restart, they have discharged the service tax liability. For the project namely, JERP, the unit is located in SEZ and for the project KG-D 6 the unit is located outside the territory of In .....

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y recovery thereof during pendency of the appeals. - 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, Member (J) And R K Singh, Member (T),JJ. For the Appellants : Ms Mekhla Anand and Shri Abhilasha Singh, Advs. For the Respondent : Shri Govind Dixit, AR ORDER Per: Ashok Jindal: Considering the fact that st .....

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to their foreign recipient who is having the 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 not required to pay the service tax on the services. In alternative, it is also stated that out of three projects for one of the project of Debhol Restart appellant has discharged their service tax liabili .....

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