2013 (10) TMI 1017

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....r. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 27,63,672/- interest thereof and penalties under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the lower authorities on the ground that during the period 03.3.2009 to 19.05.2009, Notification No 4/2004-ST was superseded by Notification No. 9/2009-ST dated 03....

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....he assessee therein. He reads the said order and facts of this case. 3. Learned departmental representative submits that the issue involved in this case is identical to the issue mentioned in Reliance Reliance Ports and Terminals Limited. 4. On careful consideration of the submissions made by both sides, we find it so. While passing the order in the case of Reliance Ports and Terminals Limited w....

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....tside SEZ. It was submitted that in such a situation, when only during the gap of 2 months the appellant did not pay the Service Tax and it was available as refund to the recipient, the question of having any intention to evade duty does not arise and therefore the Show Cause Notice issued on 19-10-2010 to recover the Service Tax from 3-3-2009 to 20-5-2009 was time-barred. 5. Since a view has bee....