2004 (5) TMI 6

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - 19-5-2004 - [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. 42,44,475/- with a total penalty under Sections 76 and 78, which works out to Rs. 84,88,950/-. The appellant carried out the activity of erection and installation of machinery. The department raised demand of Service Tax on the said acti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... leaves the issue to the discretion of the Bench. However, she prays for an early hearing as the duty and penalty involved is more than Rs. 84 lakhs.  3. On a careful consideration, we are of the considered opinion that prima facie , the Board's Circular referred to by the Counsel would apply to the facts of this case. The period involved is earlier to the introduction of heading Commis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X