2004 (6) TMI 6

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.... a demand of Rs. 6,31,055/- on them towards service tax which, according to the Revenue, is payable by them for and on behalf of M/s. SAME Italy, who from abroad provided service in the form of technical know-how to the appellants. The demand has been confirmed against them by the authorities below. Moving the present application for waiver of pre-deposit and stay of recovery in respect of the sai....

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....s. Ld. SDR opposes this plea on the strength of the findings recorded in the impugned order of the Commissioner (Appeals). 2. After examining the submissions in the light of the provisions of Rule 6(1) of the Service Tax Rules, 1994 (as the rule stood before its amendment dated 16-8-02), I find that the appellants have a strong prima facie case. It appears from the record that the department ha....