2013 (10) TMI 965

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....VOCATE FOR THE RESPONDENT : SHRI A.K.DAS, SPECIAL COUNSEL ORDER Per Dr. D. M. Misra; These two Applications are filed seeking waiver of predeposit of Rs.1,70,60,440/- (ST Appeal No.250/11) and Rs.90,86,336/-(ST Appeal No.251/11) and equal amounts of penalties imposed on the Applicants in case of both the Appeals. 2. Ld. Advocate for the Applicant has submitted that the Applicant is ....

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....udgment of the Hon'ble Bombay High Court in the case of UOI vs. Indian National Shipowners Associations 2009(13) STR 235(Bom.), which has been upheld by the Hon'ble Supreme Court reported as 2011(17)STR-J-57(SC). The ld. Advocate further submitted that the Applicant had started discharging the tax on the third installment onwards. It is his submission that they are taking the issue of discharging ....

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....for the Applicant that the installments paid prior to 18.04.2006 cannot be subjected to service tax under the reverse mechanism in view of the decision of the Hon'ble Bombay High Court in Indian National Shipowners Associations (supra), which has been upheld by the Hon'ble Supreme Court. Accordingly, predeposit of dues relating to ST Appeal No.250/11 is waived and its recovery stayed during the pe....