2011 (1) TMI 844

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.... Kumar, JCDR Per: M.V. Ravindran: This stay petition is filed for waiver of pre-deposit of the following amounts. (i) Service Tax of Rs.1,10,02,246/- along with interest; (ii) Penalty of Rs.200/- per day or at the rate of 2% per month of the amount confirmed whichever is higher till the date of payment under Section 76 of the Finance Act, 1994; (iii) Penalty of Rs.1000/- under Secti....

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.... also produces evidence as regards the transfer of money in foreign exchange in the form of xerox copies of the certificate on Foreign Inward Remittance. 4. The learned JCDR on the other hand contested the matter as the said certificate of Foreign Inward Remittance did not indicate that these amounts are for commission only or for the entire amount which has to be distributed for money transfer....

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....mount so received in foreign exchange was not produced before the Adjudicating Authority, the Adjudicating Authority came to a conclusion that this service is not export of services. Be that as it may, since the evidences are produced for the first time before us that also in respect of one of the service provider, we find that the matter needs to be appreciated by the Adjudicating Authority based....