2013 (12) TMI 562

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d in Section 65(107) of the Finance Act, which are liable to duty to service tax – Held that:- When the assessee stopped payment of service tax under information to the Revenue, the Revenue never objected the same and allowed the appellant to do so - We really fail to understand that if the appellant started paying a tax under the category of mining services w.e.f. 1.6.2007, how the said action of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant has a prima facie case on limitation - We accordingly dispense with the condition of pre-deposit of duty, interest and penalties and allow the stay petition unconditionally - Following decision of M/s. Schlumberger Asia Services Ltd. Versus CST, Delhi [2013 (9) TMI 554 - CESTAT NEW DELHI] - stay granted. - Appeal No. 55002 of 2013 - Stay Order No. 57009/2013 - Dated:- 12-3-2013 - Ms. A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he entire demand barred by limitation. He clarifies that earlier the applicant was paying service tax on the said activity, but on receipt of an opinion from the retired Chief Justice of the High Court, they stopped paying service tax, though they were reflecting the value of such services in their quarterly returns alongwith the quantum of service tax payable on the said services. The said return .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X