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TMI Blog2014 (10) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the consumption of taxable service of any description to a developer of Special Economic Zone or any unit in any Special Economic Zone for consumption of the services within such Special Economic Zone. The other issues would be examined in detail at the time of appeal hearing - deposit of ₹ 14.53 lakhs is sufficient for waiver of predeposit of balance amount of tax along with interest a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Microsoft Corporation intended for SEZ unit. It is contended that they have not received any IT services from Microsoft Corporation. On the contrary, they are large account reseller, they asked for price negotiation between Microsoft and the end customer in the SEZ. He relied upon the decision of the Tribunal in the case of Adani Power Ltd. Vs CST Ahmedabad 2013 (31) S.T.R. 558 (Tri.-Ahmd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise, Pondicherry dropped the demand on the identical issue in Order-in-Original No.05/2013 (ST (C) dt. 09.05.2013. Ld. Advocate also submits that they have already deposited a sum of ₹ 14.83 crores which is duly recorded in the adjudication order. 3. On the other hand, Ld. AR on behalf of Revenue submits that it is clearly evident from the various evidences that applicant received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nomic Zone for consumption of the services within such Special Economic Zone. The other issues would be examined in detail at the time of appeal hearing. 5. In view of that, we are of the considered view, the deposit of ₹ 14.53 lakhs is sufficient for waiver of predeposit of balance amount of tax along with interest and penalty. Accordingly, predeposit of balance amount of tax along with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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