2009 (6) TMI 206

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..... e service tax demanded is paid they would obtain instant credit of the same and that the demand involves a revenue neutral situation. It is also submitted that the services being rendered abroad is not exigible to service tax - we are of the prima facie view that the impugned demand is sustainable - in view of the fact that the demand entails a revenue neutral situation, stay is granted - ST/216/ .....

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..... alties imposed on the appellants under Sections 76 and 78 of the Finance Act, 1994 and another penalty of Rs. 1,000/- under Section 77 of the Act. Moving the application for waiver of pre-deposit and stay of recovery of the adjudged dues, the learned counsel for the appellants submits that if the service tax demanded is paid they would obtain instant credit of the same and that the demand involves .....

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