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S.S.KANG, RAKESH KUMAR
Modi-Mundipharma (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Meerut – Respondent
Rakesh Kumar, Technical Member - This is an application for waiver under section 35F of the Central Excise Act, 1944 of the requirement of pre-deposit of service tax and penalties confirmed by the impugned order and also for staying the recovery of these amounts. The Commissioner, by the impugned order has -
(a)confirmed the service tax demand amounting to Rs. 44,47,045 against the appellant under 1st proviso to section 73 of the Finance Act, 1994, along with interest at the applicable rate on this amount; and
(b)Imposed penalties of (i) Rs. 44,47,045 under section 78 (ii) Rs. 1,000 under section 77 and (iii) an amount equal to 2 per cent of the service tax payable per month till the date of payment of the outstanding service tax, under section 76 of the Finance Act, 1994;
On the ground that during the period from 10-9-2004 to 30-9-2006, the appellant received the taxable service of Intellectual Property rights as defined under section 65(105)(zzr), read with section 65(55a) of the Finance Act, 1994 from M/s. Mundipharma, Switzerland and therefore, under the provisions of section 66A of the Finance Act, 1994 and rule 2(1)(d)(iv) of the Service Tax Rules, 1994, they were liable to
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