2009 (11) TMI 522

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....;    Shri B.L. Narasimhan, Advocate, for the Appellant. Shri S.K. Panda, JCDR, for the Respondent. [Order per : D.N. Panda, Member (J) (Oral)]. - The appellant has come in appeal to the Tribunal against the order dated 30th March, 2009 raising service tax demand of Rs. 8,13,15,324/- with other consequences of law. The appellant has also moved a stay application for realisat....

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....k-up of the service tax. So far as the period July 2003 to November 2003 is concerned, the service tax demand raised was Rs. 5,35,077-. Service tax under the category of 'business auxiliary service' relating to the period April 2006 to March 2007 was Rs. 6,17,40,743/. These two demands, if taken together, gives rise to service tax demand of Rs. 6,97,58,354/- under the class "business auxiliary ser....

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....rasimhan further argues that the appellant has made export of the services and that is not liable to service tax under business auxiliary service. He further argues that when the appellant is treated as exporter to export service for the period July 2003 to March, 2006, the same cannot be altered by any other construction of law. He further relies on the Board's Circular No. 137/307/2007/CX-4 date....

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.... for a long time before lunch and after lunch. We have examined various submissions of both sides and have also gone through the judgment of the Hon'ble Delhi High Court in the case of Microsoft (India) Pvt. Ltd. as referred by Ld. Jt. CDR. Taking into various aspects and considering that the appellant has made deposit of Rs. 1,19,12,350/- and also noticing findings of the learned Commissioner at ....