2011 (2) TMI 550

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lication seeks waiver and stay. The lower authorities have demanded service tax of Rs.15,57,692/- from the appellant after appropriating their payment of Rs.26,71,843/- towards total demand of service tax amounting to Rs.42,29,535/- for the period from 1.4.2004 to 31.3.05. The payment of Rs.26,71,843/- is for the period from 10.09.04 to 31.03.05 in respect of "Intellectual Property Right Services" .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... low appeared to have invoked the provisions of the Provisional Collection of Taxes Act, 1931 regardless of the fact that service tax was not covered under Sec.3 of the said Act. Prima facie, the appellant paid service tax under the head "Intellectual Property Right Services" in respect of the royalty received by them for the period from 10.09.04 to 31.03.05. Hence there will be waiver of pre-depos .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X