2011 (4) TMI 913

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....n: This stay petition is filed for the waiver of pre-deposit of Service Tax amount of Rs.42,50,375/- along with interest u/s 75 of the Finance Act 1994. 2. Heard both sides and perused the records. 3. The adjudicating authority has confirmed the above said demand and demanded interest on the ground that the appellant had received the services of the person who was not situated in India and by v....

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....ay the Service Tax liability from 01.01.2005, as has been laid down by the Larger Bench of the Tribunal in the case of Hindustan Zinc Limited and as upheld by the Hon'ble Supreme Court. It is also his submission that the Board, vide Circular dated 30th June, 2010, has clearly reiterated the views given by the Apex Court on this point i.e. when the service provider does not have any office or estab....