TMI Blog2008 (12) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... -Appeal No. 51/2008, dated 25-7-2008, the appellants are required to pre-deposit the following amounts. (i) Service Tax of Rs. 1,82,217/-. (ii) Education Cess of Rs. 3,644/-. (iii) Interest under Section 75 has been demanded (iv) Penalty of Rs. 100/- per day under Section 76 (v) Penalty of Rs. 1000/- under Section 77; and (vi) Equal penalty under Section 78. 2. I heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot stand, as the said activity of wiring become taxable only with effect from 16-6-2005. My attention was also invited to the amendment effective from 16-6-2005. 4. The learned JCDR invited my attention to the statements of facts given by appellants themselves and urged the point that in appellant s own words the activity is nothing but erection, testing and commissioning. Even, she referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry clear whether the appellants had been doing wiring at all time or other activities also, which would be subjected to Service Tax. These points can be examined in depth only at the time of final hearing. For the present, we are inclined to order waiver of pre-deposit of the entire dues till the disposal of the appeal. As regards the merits, it can be decided only at the time of final hearing aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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