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TMI Blog2007 (5) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... on also raised Stay Granted - Appeal No. ST/216/2007 - Stay Order No. 260/2007-ST(PB) - Dated:- 28-5-2007 - [Order per : T.V. Sairam, Member (T)]. - Heard both sides. 2. The applicant challenges the order of Commissioner (Appeals) made on 23-1-2007. In the impugned order, the Commissioner (Appeals) has not found any infirmity with the order-in-Original passed by the Deputy Commissioner on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Buyer pot control system point feeder and crust breaker the scope of supply including the Contract Equipment, Technical Documentation, Supervision of Installation and Commissioning, Training and spare parts, content of which are specified in Appendix 1 and Appendix 2 of the present Contract". Appendix 5 refers to Itemized Price of (a) Pot Control System (b) Point feeder crust breaker and (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were rendered outside India. Further, it was argued that the recipient cannot be treated as a service provider. It was also argued that as there was no suppression on their part and hence extended period of time invoked in the show cause notice was not legal and proper. However, we are not much impressed with these arguments at this point of time as adequate material is available in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acs out of the total demand of Rs. 48,39,529/- has since been deposited by them before the appeal was hear by the Commissioner (Appeals). In view of the above, we direct that the same should be treated as pre-deposit of tax penalty made under the impugned order for the purpose of hearing the present appeal as well. There shall be waiver of the remaining amount of tax and penalty imposed under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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