2013 (12) TMI 560

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..... issioner (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues. The impugned demand of service tax and education cesses is under the head 'Intellectual Property Service' for the period from April 2005 to March 2009. It stands confirmed against the appellant in adjudication of a show-cause notice whi .....

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..... t any reasoning. Before us also, the learned counsel for the appellant has pleaded revenue-neutrality. We have also heard the learned Commissioner (AR) on this and other aspects. 2. It is not in dispute that the entire demand of service tax is on 'Intellectual Property Service' held to have been received by the appellant from abroad during the aforesaid period. The demand is in the reverse charge .....

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..... f Rs. 7,56,801/- has been demanded towards service tax and education cesses for the normal period. 3. We have also heard both sides on other crucial issues and are of opinion that the appellant should pre-deposit an amount of Rs. 7.5 lakhs under Section 35F of the Central Excise Act within 6 weeks and report compliance to the Deputy Registrar on 20.05.2013. Deputy Registrar to report on 27.05.201 .....

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