9911796707
TMI Blog2011 (3) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... : P.G. Chacko, Member (J)]. - This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of service tax of Rs. 1,82,17,708/-. There is no representation for the applicant/appellant despite notice, nor any request for adjournment. We have examined the records. As this matter stood adjourned from time to time at the request of the applicant, we are not incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the agreement. The original show-cause notice sought to levy service tax on this amount under the head 'IPR service'. Under the above agreement, the Russian company was also liable to provide technical assistance in relation to production of aircraft and equipments, by sending their own specialists/experts to the Indian facility. The agreement earmarked an amount separately to be paid by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner confirmed the demand of service tax against the appellant. 3. After a perusal of the grounds of the appeal and the averments contained in the stay application, we have found prima facie case for the appellant. The services of the Russian company were received by the appellant, for which consideration was paid by the latter as per the terms and conditions of the contract. A part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax under this head on the entire amount paid by the appellant to the Russian company. Against this demand, many of the grounds raised in the appeal are prima facie sustainable. In this view, we are inclined to grant waiver of pre-deposit and stay of recovery in this case. It is ordered accordingly. Hence there will be waiver and stay in respect of the amount of service tax demanded from the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
