SAMSUNG INDIA ELECTRONICS P. LTD. Vs. CCE

JUDGEMENT

(1.) LD . Counsel Shri Narasimhan submits that demand arose by the impugned order are on two counts. Firstly, demand of Rs. 1,33,21,724/ - appearing at page -62 of the order is on the ground that repair and maintenance service provided by the Appellant to a foreign manufacturer has been made taxable. In order to buttress his claim, he brings to our notice to page No. 2 of the Compilation filed dealing with agreement between the Appellant and the foreign concern. According to him, agreement in para 1.2 defines the 'Operative Activities' and in para 1.3 the 'Service Activities' are dealt. These two paragraphs read as under:

(2.) RELYING on the above paragraphs, Ld. Counsel submits that what that is a market promotion activity cannot be repair and maintenance activity because there is an audit advice given to the Ld. Adjudicating Authority. Even if the Appellant is brought to the category of business auxiliary service for the scope of service enumerated in para 1.2 and para 1.3 of the agreement, the Appellant shall be entitled to the exemption under export of Service Rules of 2005. Ld. Commissioner has not discussed the scope of service because Export Rules grants relief to the Appellant. He has only come to the conclusion on the assumption that there was pre -dominated activity of repair and maintenance carried out by the Appellant.

(3.) IN view of the aforesaid submissions, he also objects to the Revenue's preliminary objection that in similar such cases in Appeal case No. 141/09, the Bench has passed an order on 27.4.09 directing pre -deposit of Rs. 15 lakhs. According to him, that case is totally different and that was on the concession of the parties. But this case being contested on merit in the manner indicated above, this case requires a fresh look. Consequently waiver of pre -deposit may be directed during pendency of Appeal.