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M/s. Actavis Pharma Manufacturer s Pvt. Ltd. Versus CCE & ST Chennai-III

Waiver of pre deposit - mandatory pe-deposit - Scientific or Technical services - Penalty u/s 77 & 78 - Held that:- Appellants are the manufacturer of 'Bulk Drugs and formulations falling under chapter heading 29 and 30 of the first schedule to teh CETA, 1985. They have entered into an agreement with their Principal Company Actavis Elizabeth LLC, USA for development of new products. Once the contract is approved, the commercial production of new products would be carried out by the appellants in .....

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41109 / 2015 - Dated:- 24-8-2015 - Shri R. PERIASAMI AND Shri P.K. CHOUDHARY, JJ. For The Appellant : None For The Respondent : Ms. Indira Sisupal, AC (AR) Per: R. Periasami The appellant filed this application on 30.09.2013. This was listed for hearing on 03.02.2014 and the representative of the appellant sought for adjournment vide letter dated 03.02.3014. Again it was listed on 06.01.2015, none appeared and it was listed today. Today also neither any representative turned up nor any letter r .....

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and also imposed penalty under Section 77 and imposed equal penalty under Section 78. Hence the present appeal. 3. Ld. AR reiterated the findings of the adjudicating authority and also drew attention to page-96 of the SCN and submits that the adjudicating authority has rightly confirmed the service tax under 'Scientific or Technical Consultancy Services. Such service is partly rendered in India and partly rendered outside India and also beneficiary is located in India. She drew attention to .....

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