2012 (12) TMI 614

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....onal Commissioner, AR. Per: Ashok Jindal: The applicant are seeking waiver of pre-deposit of Rs.1,56,71,018/- along with interest and various penalties under the Finance Act, 1994. 2. The facts of the case are that the applicant is a manufacturer of bulk drugs and they are having separate Research and Development Division and they are providing technical knowhow service to M/s. Doctors Or....

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....record that, in this matter, only entries were made in the books of accounts of service recipient as well as the service provider but no amount for service rendered has been recovered. It is further submitted that the adjudicating authority has classified their service of 'technical knowhow' under the category of 'Scientific and Technical Consultancy Service' as defined under Section 65(92) of the....

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....May, 2008 service tax is payable on receipt basis and it is a fact on record that the applicant has not received any amount towards rendered service at all although they have made entries in their books of account. Therefore, prima facie they have made out a case for the period prior to May, 2008. Further, we have gone through the definition of 'Scientific and Technical Consultancy Services' as de....