2014 (8) TMI 587

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....he Appellant. Shri S.T. Gurshani, AR, for the Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of Service Tax of Rs. 14,54,629/-, interest thereof and equivalent amount of penalty and various penalties. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that the appellant,....

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....considered by the Coordinate Bench in the case of Nipuna Services Ltd. - 2009 (14) S.T.R. 706 (Tri. - Bang.) also held that these services can be considered as export of services. 4. Ld. DR on the other hand would draw our attention to the very same agreement. He would submit that the said agreement specifically states that the appellant is appointed as an agent and besides inspection shou....