2009 (10) TMI 96 - AT - Service Tax

Case of the Revenue is that the appellants are providing scientific and technical consultancy services. The case of the appellants is that they are only undertaking the technical testing and analysis and research works only and are not liable for services as provided under scientific and technical consultancy services Certain activities like seeking technical advise in respect of manufacture of magnesia carbon bricks for full lining of furnace, are covered under the scientific and technical services - we find that it is not a fit case for total waiver of pre-deposit. stay granted partly

Summary

The Appellate Tribunal CESTAT, Kolkata heard a stay petition for waiver of predeposit of service tax of Rs. 14,42,962. The appellants had already deposited Rs. 3.00 lakhs. The Tribunal directed the appellants to deposit an additional Rs. 2.00 lakhs within eight weeks. On compliance, predeposit of the remaining amount was waived, and recovery stayed during the appeal. Compliance was to be reported on December 22, 2009.