TaxTMI 
TaxTMI 
2013 (10) TMI 813
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....Justice G. Raghuram: Waiver of pre-deposit and stay all further proceeding pursuant to the adjudication order dated 28.9.2012 is the relief sought in this application. By the order, the adjudicating authority confirmed service tax demand of 2,01,45,539/- plus interest of Rs.2,39,750/- and Rs.96,246/-, relatable to unremitted balance; Rs.67,81,213/- relatable to advance amount received from foreig....
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....unt of non-maintenance of separate accounts is concerned (representing the assessed liability of Rs.96,92,204/-), the petitioner refers to Notification No.3/2011- dated 1.3.3.2011, the benefits whereunder were given retrospective effect by the Finance Act 2012 by amending Rule 6A of the Central Excise Rules, 2004 and VIII schedule thereto, to be operative during 10.6.02 to 28.2.2011, to claim that....
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....the amounts received could not be correlated with any customer of the petitioner. The Counsel for the petitioner however refers to the response to show cause notice which had stated that the assessee received the amounts as advances for services exported and is therefore entitled to benefits under the Export of Services Rules. At this stage however, we are not in a position to infer with any degre....