2008 (5) TMI 155

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....or the Appellant. Shri Raja Dass, JDR, for the Respondent. [Order per: S.L. Peeran, Member (J)]. - The appellant is required to pre-deposit Rs. 10,83,529/- towards service and penalty as per the impugned order. The appellants were importing IT services. The services were rendered abroad and payments were made through foreign exchange. It is submitted that the service tax is not leviable for ....

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....CCE (A), Bangalore [2008] (9) S.T.R. 369]. He submits that there is a conflict of decisions. The decisions which are in favour of Revenue should be taken into consideration and appellants should be directed to pre-deposit the amount. 3. We have carefully considered the issue. Prima facie, the Tribunal's ruling rendered in the case of Aditya Cement has been confirmed by the Rajasthan High Court ....