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TMI Blog2007 (9) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ods in question meant for repair was the excavator only not a motor vehicle – Impugned order is illegal and contrary to Apex Court judgment – Appellant deserves consideration to uphold the majesty of law X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit of penalty pending appeal when service tax levied was already deposited by the Appellant. 1.2 The ld. Counsel appearing for the Appellant also submitted that the equipment in question is excavator and such fact remains uncontroverted from the concurrent finding of the ld. Adjudicating Authority as well as the ld. Appellate Authority. If such a view was taken by them they should not ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in our view, the High Court has correctly decided the matter and the impugned order does not call for any interference by us. However, the question whether any motor vehicle has entered into a local area to attract tax under the Entry Tax Act or any concession given under the local Sales Tax Act will have to be dealt with in the course of assessment arising under the Entry Tax Act." 1.3 He furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enough to state that the Apex Court judgment was not before the authorities below for their glance. 2. The ld. JDR appearing for Revenue supported the order of the ld. Appellate Authority. 3. Heard both sides and perused the record. 4. Considering the cry of the appellant that the issue goes to the root of the matter and there was a perpetuating illegality apparent from record itself, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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