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TMI Blog2009 (1) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... , Jt. CDR for the Respondent. [Order per : P. Karthikeyan, Member (Technical)] - The order impugned in the captioned appeal dismissed the appeal filed by the appellants for not making pre-deposit in terms of Section 35F of the Central Excise Act, 1944 made applicable to service tax. The appellant is an exporter of fabrics. Orders for its products are procured from customers abroad through agents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demanded, 50% of the equal amount of penalty imposed u/s 76 of the Act and 50% of the penalties imposed u/s 77 and 78 of the Act the Commissioner (Appeals) passed the impugned order dismissing the appeal filed by the appellants for non-compliance with the provisions of Section 35F of the Central Excise Act made applicable to Section 83 of the Act. 2. Moving the application for waiver of pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of sub-section (1) of Section 66A are reproduced below: "(1) 66A (1) Where any service specified in clause (105) of Section 65 is, - (a) provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and (b) receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring this period. In the circumstances this appeal is allowed by way of remand to the lower appellate authority to decide the appeal on merits without insisting on the appellant making any pre-deposit u/s 35F of the Central Excise Act. Needless to say that the appellant shall be afforded an effective hearing. The appeal is disposed of along with the stay application. (Dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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