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TMI Blog2008 (5) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... r per: S.N. Jha, President]. - This appeal has come up for hearing on the point of waiver of pre-deposit and stay. As per the impugned order the appellant is required to pre-deposit Rs. 31,30,266/- as service tax along with education cess and amounts of penalties under Sections 76 and 77 of the Finance Act, 1994 to maintain this appeal in terms of Section 35F of the Central Excise Act. 2. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In any view, the service rendered outside India and received in India are made taxable only from 18-4-2006 vide Section 66A of the Finance Act, inserted from that date, read with Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. For the relevant period (April, 2004 - March, 2006), therefore, the appellant was not liable to pay any service tax. It is also the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 16-8-2002. Learned DR also controverted the submissions on the point of limitation and revenue neutrality. 5. Both sides cited case law in support of their respective contentions. After giving our anxious consideration to the rival contentions of the parties, we are of the view that a prima facie case is made out in favour of the appellant to justify a full waiver of requirement of pre-deposit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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