2013 (11) TMI 250

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....: Shri Jigar Shah, Advocate For the Respondent: Shri K.J. Kinariwalla, A.R. JUDGEMENT Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 20,01,908/-. 2. The above said amount of demand is confirmed by the first appellate authority by setting-aside the order in original which has passed a refund claim in favour of the assessee. ....

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....trong force in the contentions raised by the learned counsel that the provisions of Section 66A were clarified as not a charging Section by itself but created a legal fiction to charge the services which were rendered to the service recipient in India. This clarification is given by the Board by a Circular No. 354/148/2009/TRU dated 16.7.2009. If the Board is of the view that Section 66A, is not a....