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TMI Blog2013 (2) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured in India - Held that:- Following the decision in case of G.B. ENGINEERING ENTERPRISES PVT. LTD.(2009 (7) TMI 1005 - CESTAT, CHENNAI) that the party was directed to pre-deposit, roughly, 30% of the total demand. Therefore, we direct the appellant to pre-deposit an amount of Rs.5 lakhs - ST/1409/2011 - - - Dated:- 5-7-2012 - P.G. Chacko And M. Veeraiyan, JJ. Appellant Rep by: M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking use of the technical knowhow transferred by the foreign-company. Such royalties had to be paid in US dollars. The appellant accordingly continued to pay royalty to the US-company at the aforesaid rate on the net domestic sales of the licensed product till 2001 when a new agreement was entered into with the said company. Under this new agreement dt. 07/06/2001, the old agreement was terminate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the knowhow and technical assistance provided by the said company. 2. It appears from the records that the original demand on the appellant was from a date before 18/04/2006 and that the learned Commissioner (Appeals) restricted it to a period from 18/04/2006, the date on which Section 66A of the Finance Act came into force providing for levy of service tax, in reverse charge mechanism, from se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort the appellant. 4. The learned Additional Commissioner(AR)) who has reiterated the findings of the appellate authority prays for a direction for pre-deposit following the Stay Order passed by the co-ordinate Bench in similar case G.B. Engineering Enterprises Pvt. Ltd. Vs. CCE, Trichy [2010 (17) STR 508 (Tri. Chennai)]. In the cited case, the party was directed to pre-deposit, roughly, 30% of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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