2010 (10) TMI 541

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..... DR, for the Respondent. [Order per : M.V. Ravindran, Member (J)].  - This stay petition is filed for waiver of pre-deposit of the following amounts :- (i)    Service Tax of Rs. 4,91,290/-; (ii)   Interest on the tax amount under Section 75 of the Finance Act, 1994; (iii)  Penalty of Rs. 200/- per day or 2% of tax per month whichever is higher under Section 7 .....

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..... Engineers for the purpose of rendering technical assistance and training to the personnel in India. The Revenue has relied on Rule 5 of the Service Tax (Determination of Value) Rules, 2006 while provisions of Rule 7 of the said Rules would apply to this case. 5. The learned JDR reiterated the findings of the Commissioner (Appeals). 6. On a careful consideration of the submissions made by b .....

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..... curred in connection with the services of engineers for technical assistance and training the personnel. We are of the considered view, that prima facie, the provisions of Rule 7 will apply to this case. The appellant has already discharged the service tax on technical fee charged by the foreign company. In view of this, the application for waiver of pre-deposit of the amounts herein above is allo .....

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