2013 (10) TMI 299

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....tant For the Respondent : Shri Govind Dixit, DR ORDER Per Justice G. Raghuram : Waiver of pre-deposit and stay of further proceedings pursuant to the adjudication order dated 28.02.2013 passed by the C.C.E., Delhi-II, is the relief sought in this application. The adjudication order, after invoking extended limited period under the proviso to Section 73 of the Finance Act, 1994, confirm....

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....ompanies but received the consideration therefor in Indian currency, while for the later period, the receipt was in convertible foreign exchange. The petitioner claimed that prior to 2007 ( Export of Service Rules, 2005 were amended with effect from 01.03.2007), under the provisions of the unamended Rule 3 (i), in respect of BAS wherever the service was provided and used in or in relation to Comme....

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....he overseas companies (RIM, Canada and RIM, Singapore), there would in such an event and on such inferential process occur no provision of service to another (as it would amount to a service to self); and thus outside the ambit of the taxable service. In so far as the second category is concerned, i.e., during the period June 2009 to February 2010, representing tax liability of Rs.6,45,65,653/-, a....

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....rvice Tax Rules, 1994 were amended in conformity with the amended provisions of Section 67 (4) (c) of the Finance Act, 1994. In Sify Technologies Ltd. Vs. LTU, Chennai reported in 2011(24)S.T.R.449 (Tri -Chennai), an interim order of waiver of pre-deposit was granted in support of the appellant therein relying on a final order of the Tribunal dated 08.11.2010 reported in 2011(21)S.T.R.252 which ha....