TMI Blog2008 (1) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax has been deposited before the issue of SCN - stay application is allowed by granting waiver of pre-deposit of the penalty amount and staying its recovery - ST/376/2007 - 52/2008 - Dated:- 30-1-2008 - Dr. S. L. Peeran, Member (J) and Shri T. K. Jayaraman, Member (T) [Order per: S. L. Peeran, Member (J)]. -1. By this stay application, the appellants are seeking waiver of pre-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apex Court rendered in the case of All India Federation of Tax Practitioners v. Union of India [2007 (7) S.T.R. 625 (S.C.)] wherein in Paras, 7 and 20, the Apex Court clearly clarified that the service tax cannot be levied for the service rendered out side India. He also relied on the Board's Circular No. 36/4/2001-S.T. dated 8-10-2001. Further he submits that they have already paid the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board Circular supports the assessee's plea. In any case, the service tax has been deposited before the issue of show cause notice. Hence the prayer for waiver of pre-deposit of the penalty amount is justified. The stay application is allowed by granting waiver of pre-deposit of the penalty amount and staying its recovery till the disposal of the appeal. As the amount involved in the matter is hug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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