TMI Blog2015 (3) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand relates denial of the benefit of exemption Notification No. 18/2002/ST dt.16.12.2002. relating to the R& D Cess paid to Govt. of India under Section 3 of Research and Development Cess Act, 1986 on the amount paid to the overseas service provider. The demand has been confirmed on the ground that the R& D cess was paid subsequent to the payment made to the overseas service provider. Prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit of service tax of ₹ 10,70,46,523/- and equal amount of penalty imposed under Section 78 of the Finance Act, 1994; penalty of ₹ 10,000/- under Section 77 of the Finance Act, 1994. 2. At the outset, ld. CA Shri Arvind Baheti for the Applicant submits that out of the total demand of ₹ 10.70 crores approximately, ₹ 10.67 crores relates to denial of the benefit of Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Tribunal in the case of Jindal Praxair Oxygen Co. Pvt. Ltd. vs. CCE CE, Belgaum, 2009 (9)STR 135 (Tri.-Bang.). Regarding the balance amount, he submits that approximately an amount of ₹ 88,704/- and ₹ 2,06,221/- relates to receiving the services of Management or Business consultancy service Manpower Recruitment or Supply Agency service, respectively at their China Office, a sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the decision of this Tribunal in Jindal Praxair Oxygen Co. (supra) . In the said judgment it is observed as: 4. We heard both sides. The only ground for rejecting the refund claim is the fact that the appellant paid the R D Cess on 22-10-2003, whereas the consideration for transfer of technology was paid on 18-10-2003 contrary to the provisions of Section 3 of the R D Cess Act 1986. Our a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly entitled for the benefit of the said exemption. Therefore they are entitled for the refund. Hence we allow the appeal with consequential relief. 6. Further , we find that the demand on other issues rests on appreciation of evidence and debatable. In these circumstances, the Applicant could able to make out a prima facie case for waiver of predeposit dues adjudged. Accordingly pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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