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TMI Blog2009 (11) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... hat this appellant has marketed for the goods in India and activities were undertaken in India – Held that: - benefit of service having accrued in India the appellant had not provided export of service - appellant has made deposit of Rs. 1,19,12,350/- and direct that as an interim measure, pre-deposit of Rs. 1 crore - balance demand of service tax and penalty shall be stayed till disposal of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x relates to two different categories of services provided by the appellants. Service tax demand of Rs. 6,97,58,354/- relates to 'business auxiliary service' and service tax demand of Rs. 1,15,56,970/- relates to the category of service under'management , maintenance or repair service'. 3. Shri Narasimhan submits that so far as the demand in respect of 'business auxiliary service' is conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate execution of the order thereat. According to him, reading of the agreement at pages 183-193 shall lead to the conclusion that the service provided comes under the category of export services and entitled to enjoy exemption. 5. So far as management, maintenance or repair service is concerned, his argument is that the details appearing at page 59 raising demand of Rs. 1,15,56,969/- is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pient of service in India, that was exhausted in India and such service was also provided in India for which the appellant is liable to pay the entire pre-deposit and that may be ordered. Learned Jt. CDR also submits that in similar situated case of Microsoft Corporation (I) (P) Ltd., the Tribunal called for substantial pre-deposit and Hon'ble Delhi High Court did not interfere with the order of T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was held that the benefit of service having accrued in India the appellant had not provided export of service. 9. Having gone through the various aspects and considering that the present case is a supply of goods from abroad and the appellants having made deposit of the demand to the extent as aforesaid, we direct that as an interim measure, pre-deposit of Rs. 1 crore (rupees one crore onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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