Behr India Ltd. Vs. Commissioner of Central Excise

Behr India Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Feb 08, 2007

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Citation: sooperkanoon.com/44785
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram, Vice-, A T K.K.
Decided On: Feb 08, 2007
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Behr India Ltd.

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2008)12STT57

Excerpt

1. at the outset we note that for the period prior to august, 2002 when the service tax demand was confirmed against the foreign company viz.m/s. behr gmbh & co. pre-deposit of about 25% of the service tax was directed by stay order no. s/67/wzb/2007/c-i, dated 12-1-2007. the period in the present case is post 16-8-2002 when the service tax demand has been confirmed against the indian company. in the light of the earlier stay order, we direct 25% of the service tax demand in this case also ie. rs. 2,00,000/- (rupees two lakhs only). such deposit should be made within a period of four weeks from today and on such deposit, the balance tax and penalty shall stand waived and recovery thereof stayed pending the appeal. failure to comply with this direction shall result in vacation of stay and dismissal of appeal without prior notice.

Full Judgment

1. At the outset we note that for the period prior to August, 2002 when the service tax demand was confirmed against the foreign company viz.

M/s. Behr GmbH & Co. pre-deposit of about 25% of the service tax was directed by Stay Order No. S/67/WZB/2007/C-I, dated 12-1-2007. The period in the present case is post 16-8-2002 when the service tax demand has been confirmed against the Indian company. In the light of the earlier stay order, we direct 25% of the service tax demand in this case also ie. Rs. 2,00,000/- (Rupees Two lakhs only). Such deposit should be made within a period of four weeks from today and on such deposit, the balance tax and penalty shall stand waived and recovery thereof stayed pending the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of appeal without prior notice.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Behr India Ltd. vs Commissioner of Central Excise Same Subject Service Tax Same Judge J Balasundaram, Vice-, A T K.K.