2010 (10) TMI 542

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....te, for the Appellant. Shri Sumit Kumar, DR, for the Respondent.  [Order per : Justice R.M.S. Khandeparkar, President (for the Bench)] . - The stay application has been filed by the applicant in the appeal arising from order dated 8-3-2010 passed by the Commissioner, New Delhi. By the said order refund claim made by the appellant for Rs. 79,02,352/- and Rs. 97,99,271/- in relation to....

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.... 3. Drawing our attention to the decision of the Tribunal in the case of Microsoft Corpn. (I) (P) Ltd v. CST, New Delhi reported as [2009 (15) S.T.R. 680], learned advocate appearing for the appellants submitted that the issue involved in the matter as well as the period for which the claim is related to are overlapping and relate to the issue involved in the said case of the appellants whic....

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....ision of Apex Court in the matter of All India Fedn. of Tax Practitioners v. Union of India reported as [2007 (7) S.T.R. 625(S.C.)] submitted that the appellants have no prima facie case applying the ratio laid down by the Apex Court in relation to the matter pertaining to stay of order impugned in that case. Already there is prima facie finding that no amount of services had been rendered outside....

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....puted fact that prima facie the findings of the Tribunal are adverse to the appellants in the sense that while holding the services to have been rendered in India, the appellants were directed to deposit Rs. 70 crores. The order in that regard has not been interfered with by the Hon'ble High Court. Apparently therefore, the prima facie finding is already against the appellants. 6. Taking i....