2013 (7) TMI 296

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.... For the Respondent : Shri J Nagori, AR. Per: M V Ravindran: This stay petition is filed for the waiver of pre-deposit of the following amounts: Service Tax Penalty Interest 1. Rs. 20,65,107/- (u/s 73(1) of Finance Act, 1994) 2. Rs. 1,00,21,883/- (u/s 73(1) of Finance Act, 1994) 1. Rs. 20,65,107/- & Rs.1,00,21,883/- (u/s 78 of the Finance Act, 1994) 2. Rs. 200/- per d....

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....dy deposited an amount of Rs.14.65 lakhs and is contesting the issue on merits. As regards the service tax on the on the commission received by the appellant from the foreign companies whose products are marketed by them, he would submit that this has been considered by Tribunal in the cast of Mapal India Pvt. Ltd. - 2011 (22) STR 454 (Tri. - Bang.) and also in the case of ABS India Ltd. 2009 (13)....

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.... Board's circular dated 13.05.11 on the issue and held that the assessee herein is required to deposit some amount for hearing and disposing the appeal. It is his submission that the appellant should be directed to deposit some amount for hearing and disposing the appeal. 5. On careful consideration of the submissions made by both sides and perusal of the records, we find that as regards the se....

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....ds, we find that the issue involved in this case is similar to the issue which was in the case of ABS India Ltd. It was also further noted that the Board's circular dated 24.02.09 was clarifying an identical situation as regards the service tax liability. 8. As regards the reliance placed by the ld. D.R. in the case of stay order of Life Care Medical System (supra), we find that the Board's cir....