2010 (10) TMI 541

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....R, for the Respondent. [Order per : M.V. Ravindran, Member (J)].  - This stay petition is filed for waiver of pre-deposit of the following amounts :- (i)    Service Tax of Rs. 4,91,290/-; (ii)   Interest on the tax amount under Section 75 of the Finance Act, 1994; (iii)  Penalty of Rs. 200/- per day or 2% of tax per month whichever is higher under Section 76....

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....Engineers for the purpose of rendering technical assistance and training to the personnel in India. The Revenue has relied on Rule 5 of the Service Tax (Determination of Value) Rules, 2006 while provisions of Rule 7 of the said Rules would apply to this case. 5. The learned JDR reiterated the findings of the Commissioner (Appeals). 6. On a careful consideration of the submissions made by bo....