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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery in a service tax classification dispute concerning Intellectual Property Service, Scientific or Technical Consultancy, and the benefit of Notification No. 17/2004-S.T.
Analysis: The arrangement under the research and development agreement showed that the foreign collaborator was to provide the appellant access to the benefits and information arising from the research and development programmes, and the appellant was authorised to use the licensed benefits in manufacture, sale, and use of products. The notification granted exemption to taxable service provided in relation to Intellectual Property Service to the extent of cess paid on import of technology. The record also showed earlier payment of tax under the same classification, later change in classification, and payment of R&D cess adjusted against service tax under the IPR category. On these facts, the appellant established a prima facie case.
Conclusion: The appellant was entitled to waiver of the entire pre-deposit of tax, interest, and penalty, with recovery stayed until disposal of the appeal.
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