2012 (7) TMI 26

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..... V Ravindran: This stay petition is filed for the waiver of pre-deposit of service tax of Rs. 6,16,89,690/- along with interest and penalties under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant is liable to pay service tax under the category of Erection, Commissioning and Installation services p .....

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..... on the other hand submitted that the services rendered by the appellant under the category of Erection, Commissioning and Installation services included the supply of materials as also service portion. It is his submission that once there is supply and the service component can be identified independently, the Revenue was correct in charging the tax liability on the service portion. It is his sub .....

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..... this issue. We also find that in an identical situation, when the Chennai Bench of the Tribunal directed an assessee to make some pre-deposit and when the same was challenged by a writ petition in Hon'ble High Court of Madras, the Hon'ble High Court has granted unconditional stay considering the fact that in identical situations stays were granted. This has been reported as 2011 (23) STR J129 (Mad .....

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