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TMI Blog2013 (5) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty and interest demanded ought to have been waived as a condition for hearing the appeal. Consequently, the order of the Tribunal modified by directing that there shall be full waiver of the requirement to pre-deposit the tax, penalty and interest. The appeal of the appellant before the Tribunal shall be heard without insisting on any pre-deposit. - CEAC 27/2013 & CM No. 7071/2013 (stay) - - - Dated:- 3-5-2013 - Badar Durrez Ahmed And Vibhu Bakhru,JJ. For the Appellant : Mr P.K. Sahu, Adv. with Mr Prashant Shukla, Adv. For the Respondent : Mr Satish Kumar, Adv. JUDGMENT Badar Durrez Ahmed, J (Oral) 1. This appeal is directed against the order dated 05.03.2013 passed by the Customs, Excise Service Tax App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65(19) of the Finance Act, 1994, as the GSAs appointed by the appellant not only represent the appellant abroad and provide various services on their behalf they also promote the sales of the services being provided by the appellant by undertaking various sales promotion activities. Since this service has been used by the appellant in India in relation to their business located in India, in terms of the provisions of Rule 3(1)(iii) of the Taxation of Services (provided from outside India and received in India) Rules, 2006, this service has to be treated as having been provided from outside India and received in India by the appellant and, therefore, in terms of the provisions of Rule 66 A of the Finance Act, 1994 read with Rule 21(d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the financial hardship faced by this company, wholly owned by the Government of India we waive the full dues arising from the impugned order for hearing of the Appeal. There shall be stay on collection of such amounts during the pendency of the appeal. The order dated 12.10.2012 was passed by the Tribunal in ST/Stay Application No. 291/2010 in ST/Appeal No. 187/2010-(DB) in the case of Air India Limited v. CCE.. In that order also the Tribunal recognised the fact that the appellant was undergoing financial difficulties. This would be apparent from the paragraph 17 of the said order which reads as under:- 17. Considering the fact that the appellant is a national carrier under the ownership of Government of India presently facin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . After examining the issue at some length, we feel that the provisions of section 66A would require interpretation and the issue according to us is not so clear-cut and is debatable. In these circumstances, and particularly in view of the fact that the financial hardship of the appellant has already been recognised by the Tribunal in other orders dated 29.11.2011 and 12.10.2012, which we have referred to above, in our opinion, the entire amount of tax, penalty and interest demanded ought to have been waived as a condition for hearing the appeal. Consequently, we modify the order of the Tribunal by directing that there shall be full waiver of the requirement to pre-deposit the tax, penalty and interest. The appeal of the appellant before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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