2006 (10) TMI 322

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..... nt. [Order per : S.L. Peeran, Member (J) (Oral)]. For the purpose of hearing the appeal, the appellant is required to pre-deposit Service Tax of Rs. 1,62,084/- along with interest. There are two portion (sic) of demands raised against the appellants. (a) Service Tax for pre-design, drawing, technical assistance, etc., rendered by the appellants in the capacity of an electrical cont .....

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..... issioner has referred to the Invoice No. 382 dated 17-1-2004 issued to M/s. Malayala Manorama pertaining to the entire work done by them. It is the contention of the learned Counsel that the said invoices refers to several other activities which cannot be brought within the activity of Service Tax. Their contention is that they are eligible for several deductions on this count. Even in terms of in .....

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..... n the impugned order and to that extent the order is also not a speaking order. 4. On a careful consideration, we notice that the appellants have taken well sustainable grounds in the matter. It is an admitted position that the engineering designs and technical assistance so rendered by separate electrical engineers, prima facie, appellants cannot be called upon to pay Service Tax on this ground .....

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