TMI Blog2007 (6) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... t of activity is covered under notification - Appeal No. ST/55/2007 - Stay Order No. 516/2007 - Dated:- 21-6-2007 - [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Service Tax of Rs. 34,93,805/- besides penalty of Rs. 200/- per day for everyday failure to deposit the amount under Section 76. There is penalty of Rs. 55/- lakh under Section 78. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and the activity cannot be split in any other way. The appellants contention is that at best the demands for the activity of maintenance hardware and system software would only Rs. 3,54,163/- and not the amount confirmed by them. However, their pleas have been rejected by the Commissioner with a detailed order. The appellants also contended that the show cause notice also did not raise the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is a comprehensive annual maintenance which involved maintenance of MICR Cheque Processing Solution with imaging facilities which is not covered within the ambit of Notification. He submits that the demands have been rightly raised. 4. On a careful consideration, we notice that the appellants have taken a ground that the activity carried out by them is comprehensive activity covering the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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