2007 (3) TMI 118

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..... ST/17/2007 - Stay Order No. 260/2007 - Dated:- 5-3-2007 - [Order per: S.L. Peeran, Member (J) (OraI)]. - The appellants are required to pre-deposit duty amount of Rs. 28,93,767/- and penalty at the rate of Re. 100/- per day. The appellants had entered into dealership agreement with various companies for marketing their product. Revenue has proceeded to cover them under the definition of C F A .....

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..... They are also paying Sales Tax. He points out to Annexure F at page 44 where proof has been produced. He submits that Service Tax is not leviable when sale is involved. 3. The learned JDR reiterates the Commissioner's finding. 4. On a careful consideration, prima facie, there is sale of goods and appellants are paying Sales Tax. Prima facie, they have a very strong case in their favou .....

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