9911796707
TMI Blog2012 (11) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... been imported by the appellant into India, but that was an independent transaction - appellant paid Service tax on the royalty connected with the import of the technology in the reverse charge mechanism - stay granted - ST/2079/2010 - 731/2012 - Dated:- 1-5-2012 - S/Shri P.G. Chacko, M. Veeraiyan, JJ. REPRESENTED BY : Shri Prakash Shah, Advocate, for the Appellant. Shri M.M. Ravi Rajendran, AR, for the Respondent. [Order]. This application filed by the appellant seeks waiver and stay in respect of an amount of Rs. 3,77,26,883/- demanded as Service tax and education cess for the period from 2004-05 to 2008-2009 (up to September 2008) and the penalties imposed on the appellant. The impugned demand is under the Head Scie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule to the agreement. The relevant schedule to the agreement described the services thus : Breeding and Product Development Services for oilseed, brassicas, corn, rice, cotton sorghum, millet, sunflower and vegetables . The different activities involved in these services were also specified in the said schedule, such as Selection/Introgression, Breeding, Molecular Breeding QC/QA, Product Placement, Seed Product Information Management, Germplasm protection,. Global Coordination. With reference to these provisions of the agreement, the learned counsel submits that the requisite seeds for the breeding and product development services were provided by the German company, that the breeding and product development activities were performe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant and utilized by the Indian farmers, the services cannot be said to have been exported as claimed by the appellant. On the limitation issue, the learned Dy. Commissioner (A.R) has contested the claim of the appellant and has relied on a decision in the case of Bharti Cellular Ltd. v. C.C.E., Delhi [2006 (3) S.T.R. 423 (Tri.-Del. = 2005 (179) E.L.T. 334 (Tri.-Del.)]. 3. We have considered the submissions. Insofar as a part of the demand, amounting to Rs. 28,00,000/-, is concerned, the appellant has filed copies of ST-3 returns covering payment of the said amount. There is no serious dispute regarding this payment and therefore we have to shift focus to the main part of the demand amounting to Rs. 3.49 crores which pertains to Breed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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