TMI Blog2007 (10) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ation - Appeal No. ST/502/2007 - Final Order No. 484/2007(PB) - Dated:- 24-10-2007 - Shri S.S. Kang, Vice-President and Dr. T.V. Sairam, Member (T) [Order per: S.S. Kang, Vice-President (for the Bench)]. - The applicant filed this application for waiver of pre-deposit of amount of Service tax of Rs.3,61,000/- and penalties. The contention of the applicant is that the Service Tax is charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The contention of the Revenue is that this issue, as raised by the applicant now was not considered by the lower authorities. The contention that there is no dispute that they have received consultancy in technical assistance from the manufacturer. Therefore, the demand of service tax was rightly made. 3. We find that in the present case, the demand is made in the service of scientific and te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant also wants to manufacture the same goods in India. As per the definition the technical assistance is to be rendered by the scientist or technocrat or science or technology institute or organization. In the present case, the technical assistance was provided by a manufacturer. In these circumstances, prima facie we find applicant has strong case. Pre-deposit of duty and penalty is waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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