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TMI Blog2015 (5) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... ima facie thus, this component of demand is on a weak wicket. - the appellants have been able to make out a good case for waiver of pre-deposit and we order accordingly staying recovery of the impugned liability during pendency of the appeal. - Stay granted. - ST/Stay/57914/2013 , ST/57315/2013- CU(DB) - - - Dated:- 2-3-2015 - G. Raghuram , President And R. K. Singh, Member (T),JJ. For the Petitioner : Shri Manish Gaur Shri Karan Sachdeva , Advs. For the Respondent : Ms Suchitra Sharma, DR ORDER Per: R K Singh: Stay application along with appeal has been filed against Order-in-Original No. 13-14/GB/2013 dated 31.1.2013 in terms of which a service tax demand of ₹ 4 ,81,35,690 /- was confirmed and also Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,95,672/- April 2006 to September 2006 7. Reverse charge demand on the ANVISA fees paid Section 65(105)(r) Management or Business Consultant 2,23,233/- 2007-2010 2. Regarding the first component relating to consideration received under the facility purchase agreement the appellants have contended that the amount received was against the sale of the facility and not for providing 'business support service'. We find that in para 25.1 and 25.2 of the impugned order, the appellants have made this contention which has been rejected by the adjudicating authority merely on the ground that the said agreement was only for camouflaging their activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n it is seen that in the case of Synchron Research Services Pvt Ltd. Vs. CST, Ahmedabad - 2011 (34) STR 653 (Tri .- Del.) the Hon'ble Tribunal in respect of clinical trials of medicines involving physical, chemical and biological testing on human beings and animals for new products to be introduced in the market held the explanation to Section 65(106) of the Finance Act, 1994 introduced on 1.5.2006 to be prospective and hence the services covered there-under were not liable to service tax prior to 1.5.2006 as is the case here. As prima facie their case is covered by the said judgement there is sufficient ground to waive the requirement of pre-deposit of this component of demand. 5. As regards the fourth and sixth component of demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... towards payment of service tax while the demand has been confirmed on the ground that they were required to utilise Cenvat credit only up to 20% of the total tax payable because they were also providing exempted services. The adjudicating authority however apparently has not identified as to what exempted services were provided by them. In the face of the appellants' claim that they were not providing any exempted service, prima facie the very basis of this component of demand vanishes and therefore the appellants deserve waiver of pre-deposit of this component. 7. The last component of demand of ₹ 2 ,39,233 /- for the period 2007-2010 relates to management or business consultancy service under reverse charge mechanism. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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