2009 (1) TMI 16

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.... R. Madhav Rao, Advocate for the appellant. Shri S. K. Panda, Authorized Departmental Representative (Jt. CDR) for the Revenue.  [Order per: P.K. Das, Member (Judicial)] - Applicant No.1 filed this application for waiver of pre-deposit of tax of Rs.69,29,140/- and penalties.  Applicant No.2 & 3 are Managing Director and Director respectively filed these applications for waiver of p....

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....g Director and Director as shown in the balance sheet that they have been paid for up-gradation and development of the system. 4. After hearing both sides and on perusal of the record, we find that the issue involved  is that the amount paid by the appellant to M/s Denso, Japan, who rendered the service and who had no office in India, would be liable to pay tax. We find that  prima fa....