2013 (8) TMI 417

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....ion is directed against demand of service tax of Rs.87.9 lakhs and penalties. The impugned demand is on the amounts paid by the appellant to their subsidiary company located abroad as consideration for "Research and Development Services" rendered by them during the period from Oct.'07 to Apr.'08. The case of the appellant as sought to be made out by their learned counsel today is three-fold:- &nb....

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....ellant has paid duty of excise to the tune of Rs.2 crores from the "account current" during the period of dispute. 2. The learned ADC (AR) has reiterated the relevant findings of the adjudicating authority and has reiterated the relevant findings of the adjudicating authority and has particularly referred to the agreement entered into between the appellant and the foreign company. He has endeavou....