2009 (2) TMI 698

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e appellant is required to pre-deposit the following amounts : (a) Rs. 2,93,29,918/- (Rupees Two crore ninety-three lakh twenty-nine thousand nine hundred and eighteen only) towards Service Tax (b) Interest under Section 75 (c) Penalty of Rs 100/- per day (Rupees One hundred only) under Section 76 of the Finance Act, 1994 (d) Penalty of Rs 1000/- (Rupees One thousand only) under Section 77 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent of various expenses incurred in connection with the said matter like travelling expenses, boarding and lodging etc. Revenue has proceeded against the appellants on the ground that these grants receive in the course of implementing the various programmes are liable to service tax under the category of Scientific or Technical Consultancy . The period involved in the demand is from 2001 to 2005- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... areful consideration of the issue, we are of the view that the liability to service tax can be decided only after examining the details of each activity and the corresponding receipt. In the absence of the details, it would not be possible to come to a definite conclusion that the appellants had rendered the services under the category of Scientific or Technical Consultancy. We are also of the vie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X