2010 (6) TMI 285

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.... In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of service tax of Rs. 58,91,811 and equal amount of penalty. The demand is for the period from April, 2001 to August, 2005 and the same has been confirmed by the lower authority in adjudication of a show-cause notice which was issued on 27-9-2006, which invoked the extended period of limitation on the....

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....overed under the proviso to section 73(a) of the Finance Act, 1994. The appellant has contested this view of the revenue. For the present purpose, the ld. counsel for the appellant submits that, on the question whether the service provider's expenses reimbursed by the service recipient are includible in the gross taxable value for the purposes of levy of service tax is before a Larger Bench of thi....

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....gment in Binani Zinc Ltd. v. Asstt. CCE 1995 (77) ELT 514, wherein the fact that conflicting decisions of different Benches of the Tribunal on the same issue existed was reckoned as one of the factors in favour of grant of waiver and stay under section 35F of the Central Excise Act. The ld. Counsel has also referred to a circular of the Board viz., 119/13/2009-ST, dated 21-12-2009, which indicates....

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....R is Benara Valves Ltd. v. CCE [2007] 6 STT 13, wherein the aspect of 'undue hardship' as well as the requirement of safeguarding the interest of revenue were considered by the Apex Court in the context of examining the scope and ambit of section 35F of the Central Excise Act. The Apex Court held that the word 'undue' added something more than just 'hardship' and that it meant an excessive hardshi....