2013 (6) TMI 24

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..... e was settled by the Honble High Court in the case of Cadila Pharmaceuticals Ltd. [2013 (1) TMI 353 - GUJARAT HIGH COURT] where no general declaration was given, hence Service Tax liability along with interest is required to be paid by the appellant. - though demand of service tax confirmed, penalties waived.
MR. H. K. THAKUR, J. For the Appellant: Shri R. Subramania (Adv.) For the Responden .....

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..... d. 5. It is observed that regarding giving the general declaration for obtaining abatement of 75% as per Notification No.32/2004-ST dated 03/12/2004, the matter under dispute was settled by the Honble High Court in the case of Cadila Pharmaceuticals Ltd. where no general declaration was given, hence Service Tax liability along with interest is required to be paid by the appellant. So far as impo .....

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