2008 (8) TMI 295

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is a PSU unit. They are required to pre-deposit service tax amount of Rs. 90,51,101/- and penalties under various Sections of the Act. The appellants have already pre-deposited an amount of Rs. 22,32,513/-. The appellants have been charged for having rendered services which is not part of composite contract. There are sev .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ered the submissions made by both the sides. We find that several headings under which the service tax cannot be charged under the category of "Consulting Engineer". There is, prima facie, merit in the appellant's submissions. The appellant is a PSU unit and they have already pre-deposited a sum of Rs. 22,32,513/-. Therefore the stay application is allowed by granting waiver of pre-deposit of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X