2008 (4) TMI 727

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..... /C-I - Dated:- 23-4-2008 - A.K. Srivastava, Technical Member Pradeep Korde, Adv. for the Appellant P.K. Katiyar, SDR for the Respondent ORDER A.K. Srivastava, Technical Member:- 1. Although the amount involved in the present case is ₹ 22,078/- towards service tax demanded and ₹ 5000/- towards the penalty imposed on the applicants, yet, since the issue is of .....

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..... ve contended that they are availing services of repairs and maintenance of Xerox Machines installed in the factory. They are manufacturing engineering equipments as per the requirement of customers and hence designing and drawing is an integral part of manufacturing, without which they cannot design the product and manufacture the same. 5. As regards photographic services, they contended that o .....

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