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Appellant not liable for service tax pre-2006, directed to deposit one crore rupees. The Tribunal found that the appellant, as a recipient of service, was not liable to pay service tax before 18-4-2006. For the period post that date, the ...
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Provisions expressly mentioned in the judgment/order text.
Appellant not liable for service tax pre-2006, directed to deposit one crore rupees.
The Tribunal found that the appellant, as a recipient of service, was not liable to pay service tax before 18-4-2006. For the period post that date, the issue was debated. Considering the payment of R&D cess and financial hardship claimed by the appellant, the Tribunal directed the appellant to deposit one crore rupees within six months and report compliance by 10th March 2010. Upon compliance, the pre-deposit condition for the remaining amounts was waived, and recovery was stayed pending appeal disposal.
Issues involved: Stay petition against waiver of pre-deposit of Service Tax, Penalty u/s 77, and Penalty u/s 76.
The confirmation of demand of service tax has arisen for the period 16-8-2002 to 9-9-2004 under consulting engineer services and subsequent period demand under intellectual property services. The appellant is a recipient of the service for the entire period. The appellant argues that they are not liable to pay service tax prior to 18-4-06 as per Section 66A of the Finance Act. For the period post 18-4-06, the appellant has paid R&D cess and claims benefit under Notification No. 17/04. The appellant shows financial loss in the balance sheet for the year ended 31st December 2008.
The liability post 18-4-06 is contended to be payable by the applicant. The Notification No. 17/04 is deemed applicable, and the R&D cess amount may not be required to be paid. The respondent asserts that service tax is due for the entire period under consulting engineer or IPR service.
The Tribunal finds that the applicant is a recipient of service, thus not liable to pay service tax before 18-4-2006. For the period post 18-4-2006, the issue is debated. Considering the payment of R&D cess and the financial hardship claimed by the appellant, the Tribunal directs the applicant to deposit one crore rupees within six months and report compliance by 10th March 2010. Upon compliance, the pre-deposit condition for the remaining amounts is waived, and recovery is stayed pending appeal disposal.
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