2011 (8) TMI 911

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.... for the Appellant. Shri Sonal Bajaj, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The prayer in the application is to dispense with the condition of pre-deposit of service tax of Rs. 38,57,054/- and penalty of identical amount imposed under the provision of Section 78 of the Finance Act upon the appellant/applicant on the ground that during the period 24-4-2....

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....ia, is not liable to pay service tax before 18-4-2006 when the provisions of Section 66A were enacted. The said decision of the High Court stands confirmed by the Hon'ble Supreme Court when the appeal filed by the Revenue was dismissed as reported in 2010 (17) S.T.R. J57 (S.C.). To the same effect is the decision of Hon'ble High Court of Punajb & Haryana in the case of Commissioner of Central Exci....

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....High Court] referred (supra) fully cover the issue in favour of the assessee. As regards the stay order passed by the Bombay Bench, we find that in para 6 of the said decision, the Tribunal has observed that the service recipient in India shall not be liable to pay service tax prior to 18-4-2006. However, in the subsequent para, it stands observed that since there was decision against the appellan....