TMI Blog2009 (3) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... osition of interest and penalty is justified - ST/25/2008 - 209/2009, - Dated:- 18-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran Member (J) Shri G.P. Sastry, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. 8/2007 (V-I) ST dated 8-10-2007. 2. The relevant facts that arise for consideration are that the appellants are providers of services viz., Maintenance Repair Services, Commissioning Installation Services and Testing, Inspection Certificate Services. The appellants have obtained Service Tax registration during February 2005, even though the services came under service tax net from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forth that they have paid the amount due before the issue of show cause notice and adjudication proceedings and rely on the decision given in the case of M/s. RINL cited supra. I find that the appellants paid only Rs. 75,000/- out of the demand of Rs. 1,19,803/- before the issue of the notice and the balance amount along with interest was paid subsequent to the issue of the notice. Therefore, I find that the appellants have paid the service tax amount in installments during the process of adjudication. Therefore, I find that the instant case cannot be treated on par with payment of duty before the issue of show cause notice. I find that the Hon'ble Tribunal in the case of Deepak Spinners Ltd. v. CCE, Indore reported in 2005 (179) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the said order. 3. The learned counsel appearing on behalf of the appellants submits that the learned Commissioner (A) has erred in upholding the order of the Adjudicating Authority. It is his submission that the appellants carried out the repairs and construction of jobs of various pipelines and various equipments in the premises of M/s. Hindustan Petroleum Product Ltd., Visakhapatnam. It is his submission that number of clarifications have been issued wherein it was made clear that repairing activity would not be subjected to Central Excise as no manufacturing activity is involved. It was further submitted that the appellant did not get amount as Service Tax for the services rendered by them and as such, payment of Service Tax do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.1] very clearly indicate that the services rendered by the appellants viz., "Maintenance and Repair Services; Commissioning and Installation services; and Testing and Inspection Certificate Services" are not disputed by the appellants. The appellants have obtained the registration in February 2005. The said services came under Service Tax net from 1-7-2003. We find that the information regarding the past transaction i.e., prior to the taking of the registration, was not furnished by the appellants to the authorities and they furnished the same only, after the appellants were asked by the department to do so. The only contention of the appellant before us is that there is no need for imposition of penalties as they have paid the entire amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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