2014 (3) TMI 1081

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arkat and Ishan Bhatt, Advocates, for the Appellant. Shri S.K. Mall, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This Stay Petition is filed for waiver of pre-deposit of an amount of Rs. 6,94,49,319/- confirmed as Service Tax liability, interest and equal amount of penalty. 2. Heard both sides and perused the records. 3. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o that period, no tax was payable, is their contention and the amendment cannot be of retrospective nature. In support of this proposition, he draws our attention to Circular No. 334/1/2001-TRU, dated 26-2-2010 and Circular No. 334/3/2001-TRU, dated 1-7-2010. He would also draw our attention the Stay Order passed by the co-ordinate Bench of the Tribunal in the case of Jawaharlal Nehru Port Trust v....