BIRLA TEXTILE MILLS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE appeals arising from common order came up for hearing on the point of waiver of pre -deposit. The dispute relates to Service tax for the period July, 2004 to July, 2005. The case of the appellant is that the entire activity carried on by the appellant took place outside India and, therefore, the appellant cannot be fastened with the levy of Service tax for the period prior to 18 -4 -06. In support of the submissions reliance is placed on an order of Division Bench of this Tribunal in the case of VMT Spinning Co. Ltd. and Ors. v. CCE, Chandigarh (ST Appeal No. 593 -596 & 630 -632/2007) dated 9 -1 -2008).

(2.) WE find substance in the submissions of the learned Counsel and accordingly, grant full waiver of pre -deposit, and stay recovery thereof.