2008 (12) TMI 648 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Bangalore, in the case of 2008 (12) TMI 648, required the appellants to pre-deposit Rs. 79,84,670 as Service Tax for services in Scientific & Technical Consultancy. The appellant, a scientific institution under CSIR/Department of Science & Technology, conducts research for the government and private parties. The issue was whether Service Tax was applicable to services rendered. The appellant contested, but had already paid Rs. 66,32,596. The bench accepted this as pre-deposit, waived the balance, and stayed recovery until the appeal's resolution. No coercive measures should be taken by Revenue. The appeal was scheduled for 16th January, 2009. Shri T.K. Jayaraman and M.V. Ravindran, JJ., presided over the case. Shri Moheb Ali represented the appellant, and Smt. Joy Kumari Chander represented the respondent. The order was pronounced and dictated in open court.