2014 (8) TMI 587

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..... AR, for the Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of Service Tax of Rs. 14,54,629/-, interest thereof and equivalent amount of penalty and various penalties. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that the appellant, during the material period - 2004-05 to 2 .....

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..... se of Nipuna Services Ltd. - 2009 (14) S.T.R. 706 (Tri. - Bang.) also held that these services can be considered as export of services. 4. Ld. DR on the other hand would draw our attention to the very same agreement. He would submit that the said agreement specifically states that the appellant is appointed as an agent and besides inspection should also extend help for loading. He specifical .....

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..... all the relevant activities though taking place in India, benefits of these services are accrued outside India. We find that the appellant has made out a prima facie case for the waiver of the pre-deposit of the amounts involved. Accordingly, application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated and pronoun .....

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