9911796707
TMI Blog2009 (8) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... tly are taxable - tax is required to be paid as and when values for such services are received - not find a case for complete waiver of predeposit - recovery stayed during pendency of the appeal - ST/169/2009 - 704/2009 - Dated:- 5-8-2009 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Shri D. Mukesh, Managing Partner, for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rior to 19-4-06 and hence the deductions towards reimbursements claimed by the appellants are admissible in terms of the Board's circular in force prior to introduction of the Valuation Rules even though the value of the service has been received after 19-4-06. In this connection, he places reliance on the following decisions :- (1) Commissioner of C.Ex. Cus., Vadodara v. Schott Glass India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides including the case records and cited decisions, we find that as regards the first period up to 18-4-06, the adjudicating Commissioner has remanded the matter for re-computation of the tax amount and hence the appellants are justified in claiming that they are not required to predeposit any amount for this period. As regards the subsequent period from 19-4-06, the decisions cited by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le value is received. Hence we do not find a case for complete waiver of predeposit in favour of the appellants. However, taking into account the financial difficulties pleaded by the appellants and the amount of Rs. 2,77,510/- already paid by the appellants, we direct them to predeposit an additional amount of Rs. 10,00,000/- (Rupees Ten lakhs only) towards the tax within 8 weeks from today and r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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