2009 (7) TMI 1077

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Appellant. Shri V.V. Hariharan, Jt. CDR, for the Respondent. ORDER We have heard both sides on the applications for waiver of pre-deposit of service tax of Rs. 72,86,854/- for the period 2003-04 to 2006-07 [up to 10-7-2006], together with interest and penalty of equal amount imposed under Section 78 and penalty under Section 76 at appropriate rates and penalty of Rs. 1,000/- under Section 77 of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed RICO value participation supplementary fees (on which tax has been levied) - as per the terms of the agreement Ford which included Ford Motor Company, USA and Ford India Ltd. (the applicants herein) and its affiliates would purchase products and services of RICO who are in the business of manufacturing and supplying products and services to the automotive industry and would undertake such measu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ceived and retained payment is not sufficient to hold that they had provided services for the reason that the payment was in terms of Article 4.1 of the VPA. The applicants have therefore made out a strong prima facie case for unconditional waiver. We waive pre-deposit of the amounts in question and stay recovery thereof pending the appeals. (Dictated and pronounced in open Court)
Case laws, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X