2014 (10) TMI 241

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.... JUDGEMENT Per: Mr. M.V. Ravindran; This stay petition is filed for the waiver of the pre-deposit of the an amount of Rs. 27,77,261/- confirmed as service tax liability, interest thereof and penalties imposed. 2. The above said dues are adjudged by the adjudicating authority and upheld by the first appellate authority on the ground that the appellant herein is a sub-contractor, is not entitled....

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.... there is no dispute as to the fact that the services are rendered to a unit in special economic zone, we find that appellant has made out a prima facie case of the waiver of the pre-deposit of the amounts involved. The concerns of Ld. Departmental Representative as to whether the services provided by the appellant would fall under authorized operations or not is a question which can be considered....