ORDER
S.L. Peeran, Member (J)
1. The appellants are required to pre-deposit Rs. 9,75,261/- towards Service Tax. They had recruited engineers in Russia for providing services as specialists to work in the appellants Steel Company. The revenue contend that recruiting specialists from Russia comes within the category of consulting engineers. The learned Counsel submits that appellant pays amount to Russian company who recruits engineers. He submits that originally show cause notice was issued to the Russian Company who took the stand that services were rendered outside India in Russia and hence no tax liability arises. He submits that as the services have not been provided in India, applicability of Service Tax does not arise. He also relies on the Board Circular. He further submits that similar orders have been passed by this bench. He undertakes to produce the same.
2. On careful consideration, we find that the prima facie the appellants have made out a case. Hence stay application is allowed granting waiver of pre-deposit. As the issue is covered by some orders of this bench, appeal can be heard out of turn on 7-2-2006. There shall be no recovery during the pendency of this appeal.
(Pronounced and dictated in open Court)