https://www.taxtmi.com/caselaws?id=268607 The tribunal upheld the demand of service tax on Scientific or Technical services not exported but used in India for commercial manufacture of drugs, imposing penalties under Sections 77 and 78 due to the appellant's failure to participate in hearings. The interpretation of the agreement with the Principal Company was crucial in determining tax liability, with a directive for a pre-deposit to waive the balance amounts of tax, interest, and penalty, pending appeal. Compliance with the pre-deposit directive would stay recovery during the appeal process. en-us Mon, 24 Aug 2015 00:00:00 +0530 Sat, 28 Nov 2015 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268607 The tribunal upheld the demand of service tax on Scientific or Technical services not exported but used in India for commercial manufacture of drugs, imposing penalties under Sections 77 and 78 due to the appellant's failure to participate in hearings. The interpretation of the agreement with the Principal Company was crucial in determining tax liability, with a directive for a pre-deposit to waive the balance amounts of tax, interest, and penalty, pending appeal. Compliance with the pre-deposit directive would stay recovery during the appeal process. Case-Laws Service Tax Mon, 24 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268607