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2015 (11) TMI 1416 - AT - Service TaxWaiver of pre deposit - mandatory pe-deposit - Scientific or Technical services - Penalty u/s 77 & 78 - Held that:- Appellants are the manufacturer of 'Bulk Drugs and formulations falling under chapter heading 29 and 30 of the first schedule to teh CETA, 1985. They have entered into an agreement with their Principal Company Actavis Elizabeth LLC, USA for development of new products. Once the contract is approved, the commercial production of new products would be carried out by the appellants in India. Therefore, prima facie, the appellants are not made out a case for waiver of pre-deposit. In this regard, the Hon'ble High Court of Rajasthan (2015 (6) TMI 110 - RAJASTHAN HIGH COURT) held that the amendment of Section 35F of Central Excise Act, 1944 for mandatory deposit of 7.5% or 10% applies for the earlier period prior to 06.08.2014. In view of the above, the appellant is directed to make pre-deposit of an amount - Partial stay granted.
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