2009 (4) TMI 277

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..... Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the appellants are required to pre-deposit the following sums: (a) Service Tax Rs. 4,69,87,393/- (including education cess) (b) Equal penalty under Section 78 of the Finance Act, 1994 (c) Penalty of Rs. 200/- per day under Section 76 of the Finance Act, 1994 (d) Penalty of Rs. 1000/- under Section 7 .....

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..... arges or the amount received by the appellant is for the services rendered by them in the category of "Business Auxiliary Services". Consequently, the demand has been confirmed. The various penalties have been levied. They have invoked the loner period. Interest also has been demanded. 5. The learned Advocate strongly contested the demand. He brought to our notice the decision of the Tribunal in .....

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..... for transmission of power. For this purpose only they are receiving the wheeling charges. In fact, these wheeling charges should be rightly held to be liable to service tax under the category of "Business Auxiliary Services" for the reason that the appellants promote the business of selling of power to various electricity boards. Therefore, she requested the Tribunal to put the appellants to term .....

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