2010 (9) TMI 545

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..... spondent. [Order per : P.G. Chacko, Member (J)].  - After examining the records and hearing both sides, we note that the short question arising for consideration today for the limited purpose of the stay application is whether the appellant has, prima facie, case against the demand of service tax amounting to Rs. 36,51,268/- and equal amount of penalty. The appellant was working as an agent .....

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..... sel today. In this connection, ld. Counsel has invited our attention to relevant documents like purchase orders, correspondence with their bankers etc. He has also relied on case law. Ld. Counsel has also pleaded limitation against a part of the demand of service tax. In this connection also, he has referred to certain correspondence between the appellant and the Department as also to certain deci .....

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..... ondition attached to exemption from payment of service tax on export of services. 2. After consideration of the submissions, we are of the view that the appellant has shown prima facie case against the impugned demand of service tax and connected penalties. In respect of the demand raised in the first show cause notice covering the period 9-7-2004 to 30-11-2006, the appellant seems to have a .....

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