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2010 (1) TMI 360 - AT - Service TaxStay- Pre-deposit- There is a Service tax demand of Rs. 59.07 lakhs under the category of Managing Consultancy service in respect of permission by assessee for use of trade mark by a foreign concern. Held that- said agreement not indicating as to how there was service provided by assessee that comes under management consultant providing services as defined under section 65(65) read with 65(105)(r) of Act. No such service provided by assessee. Prima facie, pre-deposit not to be ordered. No recovery of demand during pendency of appeal.
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