2011 (7) TMI 937

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..... the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Applicant filed this application for the waiver of amount of service tax of Rs. 17,38,176/- interest and penalty. 2. The brief facts of the case are that the applicant is engaged in the manufacture and export of electrical transformers and in some cases, the applicant also engaged by the foreign customers for ins .....

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..... Revenue submitted that the applicant engaged the third party for providing erectioning, commissioning and installation of transformers and applicant is  paying the consideration amount for such activity hence applicant has provided taxable service. It is also submitted that the transformers are manufactured in India and exported  for installing at the customer's place, therefore, the ser .....

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