2013 (4) TMI 19 - AT - Service Tax

Waiver of Predposits Liability on appellant under Intellectual Property Service - eligibility to avail the benefit of SSI notification No.6/2005-ST Matter remanding back to adjudicating authority.

Summary

Issues:
1. Waiver of pre-deposit of Service Tax, Penalty, and Interest amounts.
2. Eligibility of the appellant to avail the benefit of SSI notification No.6/2005-ST for Intellectual Property Service.

Issue 1: Waiver of pre-deposit of amounts
The appellant filed a stay petition seeking waiver of pre-deposit of various amounts, including Service Tax, Penalty, and Interest. The adjudicating authority and the first appellate authority confirmed these amounts as the appellant's service tax liability under Intellectual Property Service. The Tribunal noted that the appellant had already deposited a certain sum and considered it sufficient for hearing the appeal. Consequently, the Tribunal allowed the application for waiver of pre-deposit of the remaining amounts and decided to dispose of the appeal due to the narrow scope of the issue.

Issue 2: Eligibility for SSI notification benefit
The main issue in this case revolved around the appellant's eligibility to benefit from SSI notification No.6/2005-ST for Intellectual Property Service from a specific period onwards. The Tribunal observed that the lower authorities did not adequately consider the appellant's claim for exemption under the notification. It was noted that the appellant had not provided sufficient evidence to support their claim, leading to the conclusion that the issue needed further examination by the lower authorities after considering any additional evidence that the appellant might present. The Tribunal, without expressing any opinion on the case's merits, set aside the impugned order and remanded the matter to the adjudicating authority for a fresh review, emphasizing the importance of following the principles of natural justice.

In conclusion, the appeal was allowed by way of remand, highlighting the need for a thorough reconsideration of the eligibility issue under the SSI notification for Intellectual Property Service.