2013 (6) TMI 24

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..... MI 353 - GUJARAT HIGH COURT] where no general declaration was given, hence Service Tax liability along with interest is required to be paid by the appellant. - though demand of service tax confirmed, penalties waived. - ST/766/11 - - - Dated:- 15-2-2013 - MR. H. K. THAKUR, J. For the Appellant: Shri R. Subramania (Adv.) For the Respondent : Shri Manoj Kutty (AR) JUDGEMENT Per: .....

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..... iving the general declaration for obtaining abatement of 75% as per Notification No.32/2004-ST dated 03/12/2004, the matter under dispute was settled by the Honble High Court in the case of Cadila Pharmaceuticals Ltd. where no general declaration was given, hence Service Tax liability along with interest is required to be paid by the appellant. So far as imposition of penalties under Section 76 .....

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