TMI Blog2008 (1) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... us exact nature of services rendered - appellant doesn’t have prima facie a strong case on merits – stay partly granted - On deposit of such amount, the balance of tax and penalties will be waived till the disposal of the appeal - ST/434/2007 - ST/63/2008-(PB), - Dated:- 23-1-2008 - Justice S. N. Jha, President and Shri T. K. Jayaraman, Member (T) [Order per: T. K. Jayaraman, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Coming to merits, the learned counsel produced a copy of the agreement entered with M/s. ABB ALSTOM Power India Ltd. and referred the scope of work mentioned thereto. He stated that on going through the scope of work, it is very clear that the activities of the appellant would only fall within the category of Business Auxiliary Service, which was introduced with effect from 1-7-2003. Since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of the proceeding before the adjudication authority. He also urged a point that the fact that the amount received from M/s. ABB ALSTOM Power India Ltd. was shown in the Balance Sheet and since the appellant unit is a public limited company, suppression of information cannot be alleged. He relied upon the decision of the Apex Court in the case of Gopal Zarda Udyog v. CCE, New Delhi [200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. All these contentions have to be examined in-depth at the time of final hearing. For the purpose of appeal, we feel that the appellant should be put to terms and we order pre-deposit of an amount of Rs. 5,00,000/- (Rupees five lakhs only) within a period of two months from today. On deposit of such amount, the balance of tax and penalties will be waived till the disposal of the appeal. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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