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TMI Blog2008 (2) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... as ordered by the Commissioner - the appellant is directed to deposit a sum of ₹ 32 lakhs within eight weeks from today and to report compliance - application partly allowed. - ST/192 of 2007 - S/106/WZB/AHD of 2008 - Dated:- 14-2-2008 - ARCHANA WADHWA AND VEERAIYAN M., JJ. ORDER:- M. VEERAIYAN (Technical Member). Heard both sides on the stay petition. The applicant has been put on demand of service tax under the heading technical testing and analysis services in terms of section 65(105)(zzh) read with section 65(106) of the Finance Act, 1994. The applicant is engaged in the activity of clinical research/testing and analysis for various pharmaceutical companies. The Commissioner confirmed a demand of duty of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esting of drugs and formulations and therefore, prior to May 1, 2006, the services undertaken by them cannot be brought to taxes. We have carefully considered the submissions from both sides. Regarding the submission by the learned advocate that there is no need for depositing the service tax confirmed prior to hearing of appeal, we are unable to agree with the same. Section 83 of the Finance Act, 1994, which has made applicable section 35F to service tax matters is reproduced below: Section 83. Application to certain provisions of Act 1 of 1944. The provisions of the following sections of the Central Excises Act, 1944, as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services, Parliament has made applicable certain provisions of the Central Excise Act which deals with levy of taxes on commodities. Section 35F is one such provision made applicable to service tax matters. It is to be noted that the provisions of the Central Excise Act, 1944 have been made applicable so far as may be, in relation to service tax as they apply in relation to a duty of excise . Section 35F, as regards its applicability to demand of excise duty and imposition of penalty provides for pre-deposit of duty and penalty before hearing the appeal unless it is specifically waived. There is an exception to this condition of pre-deposit when the goods are under the control of the excise authorities. The reason for the same is obviou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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