2011 (3) TMI 1058

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..... nitions of maintenance and repair, commissioning & installation and business auxiliary service etc. Service tax demand of Rs.53,85,930/- with interest has been confirmed and penalty under Section 76 & 78 have been imposed on the appellant on the ground that appellant did not pay service tax on the gross value charged to the customers but paid only on labour charges. 2. The learned advocate appear .....

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..... ai they have sold goods during installation and commissioning is a wrong assertion. There are no goods received by them so question of selling the same does not arise. They do not even know the value or the quantify of goods consumed and have arrived at some value by deducting some fixed percentage from their sub-contractors' invoices. Even the sub contractors' invoices do not contain value or qua .....

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..... directed to deposit an amount of Rs.20 lakhs in terms of provisions of Section 35F Central Excise Act, 1944 made applicable to service tax matters by Section 83 of Finance Act, 1994. The learned advocate seeks ten weeks time to make the pre-deposit. Accordingly we direct the appellant to make a deposit of Rs.20 lakhs within ten weeks and report compliance on 10.05.11. Subject to the deposit of the .....

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