9911796707
TMI Blog2015 (8) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... rity has extended the benefit of Section 80 of the Finance Act, 1994 to the appellant for waiver of penalty under Sections 76, 77 and 78 of the Act. Revenue is not in appeal there-against. Viewed in the light of the fact that benefit of Section 80 of the Act has been extended by the adjudicating authority, the appellant's contention that it is a strong ground to grant waiver of pre-deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh Jain, DR Per Mr. R.K. Singh : Stay Application along with Appeal has been filed against Order-in-Original dated 36-38/Commr./PKL/2013, dated 14.11.2013 in terms of which service tax demand of ₹ 13,57,22,337/- under Online Information and Database Access or Retrieval (OIDAR) service, ₹ 2,23,888/- under Manpower Recruitment or Supply service and ₹ 7,626/- as short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ournals, etc. at rates negotiated by INDEST-AICTE Consortium (which is an initiative of Department of Secondary and Higher Education, Ministry of Human Resource Development) and these institutions did not use it for business or commerce. Therefore, service tax under reverse charge mechanism for import of OIDAR service was not payable. The appellant cited several judgements to argue that IITs and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In addition, we find that demand of ₹ 8,46,91,054/- under OIDAR service was beyond the period of one year. In this regard it is to note that the adjudicating authority has extended the benefit of Section 80 of the Finance Act, 1994 to the appellant for waiver of penalty under Sections 76, 77 and 78 of the Act. Revenue is not in appeal there-against. Viewed in the light of the fact that bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce which in any case is relatively small. 5. Having regard to the aforesaid analysis, we are of the view that for pre-deposit of ₹ 25 lakhs would meet the requirement of Section 35F of Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994. Accordingly, we order pre-deposit of ₹ 25 lakhs within four weeks. Compliance is to be reported on 21.07.2015. Subject to such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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