2010 (9) TMI 545

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....M.M. Ravi Rajendran, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)].  - After examining the records and hearing both sides, we note that the short question arising for consideration today for the limited purpose of the stay application is whether the appellant has, prima facie, case against the demand of service tax amounting to Rs. 36,51,268/- and equal amount of penalt....

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....e made out by the appellant through Counsel today. In this connection, ld. Counsel has invited our attention to relevant documents like purchase orders, correspondence with their bankers etc. He has also relied on case law. Ld. Counsel has also pleaded limitation against a part of the demand of service tax. In this connection also, he has referred to certain correspondence between the appellant an....

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....utside India, which satisfied the main condition attached to exemption from payment of service tax on export of services. 2. After consideration of the submissions, we are of the view that the appellant has shown prima facie case against the impugned demand of service tax and connected penalties. In respect of the demand raised in the first show cause notice covering the period 9-7-2004 to....