2013 (8) TMI 639

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..... ey have exported their services - in view of the clarification issued by the Board vide Circular dated 25/04/2003, the service provided by the primary service provider are exported. Stay application - unconditional waiver from pre-deposit granted and stay granted to recovery to the appellant. - ST/627/11 - S/462/13/CSTB/C-I - Dated:- 5-3-2013 - P R Chandrasekharan And Anil Choudhary, JJ. .....

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..... d was confirmed along with interest thereof vide the impugned order and equivalent amount of penalty was also imposed. Hence, the appellant is before us. 3. The ld. Counsel for the appellant submits that vide Circular No. 56/5/2003 dated 25/04/2003, CBEC has clarified that secondary service which are used by the primary service provider for the export of services would not be liable to service t .....

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..... cating authority has not considered any of these submissions and hence the appellants plead for grant of stay. 4. The Ld. Additional Commissioner (AR) appearing for the revenue reiterates the findings of the adjudicating authority. 5. We have carefully considered the submissions made by both the sides. 5.1 In view of the clarification issued by the Board vide Circular dated 25/04/2003, prima .....

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