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2014 (11) TMI 85

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..... accordingly, we consider that the appellants have made out a prima facie case for complete waiver. the requirement of predeposit is waived and stay against recovery is granted - Stay granted. - ST/26380/2013-DB - - - Dated:- 23-4-2014 - B S V Murthy, J. For the Appellant : Mr Madhav Rao, Adv. For the Respondent : Mr Ganesh Haavanur, Addl. Commissioner (AR) JUDGEMENT Per: B. .....

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..... cordance with the study protocol; iii. The appellant provides these companies with necessary or helpful literature, data, or information on the test compounds, physical or chemical feature and sufficient and comprehensive data concerning the stability of the test compounds and storage and safety requirement necessary or helpful for the foreign companies to perform the study; iv. Thes .....

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..... services are performed abroad only. 4. Ongoing through the order of the Tribunal relied upon by the learned counsel and hearing both the sides and going through the facts on record, we find that the services received by the appellants are similar to the services in dispute before the Tribunal in the case of Glaxosmithkline Consumer Healthcare Ltd. and accordingly, we consider that the appellan .....

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