2007 (2) TMI 670

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..... [Order per : S. L. Peeran, Member (J)]. - The appellant is required to pre-deposit service tax amount of ₹ 8,03,405/- and penalty of ₹ 9,34,635/- apart from penalty of ₹ 100/- per every day of default till the payment of service tax demanded under Section 76 of the Finance Act, 1994. The appellants were carrying on activity of manufacturing and sale including erection of the e .....

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..... bunal. He also refers to the Apex Court judgment rendered in the case of Kone Elevators (India) Ltd. [2005 (140) STC 22 (S.C.)] wherein in an identical issue, the Apex Court has ruled that the activity was a sale of lift and not a Works Contract . He also relies on the ruling rendered by the Tribunal in the case of Turbotech Precision Engineer P. Ltd. v. CCE [2006 (3) S.T.R. 765 (T-Bang.)] wher .....

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..... so relied on the Tribunal judgment rendered in the case of Daelim Industrial Co. Ltd. - [2006 (3) S.T.R. 124 (Tri.) = 2003 (155) E.L.T. 457 (T)], which has been affirmed by the Apex Court, wherein it has been held that the contract which was primarily basis wherein cannot be considered as consulting contract for levy of service tax. In view of these judgments, we are inclined to take a prima facie .....

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