2003 (11) TMI 613

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation is for waiver of deposit of service tax of ₹ 9,67,434 and penalty of ₹ 14 lakhs. 2. The assessee was engaged in the manufacture of injection moulding machine. The demand follows the finding of the Asstt. Commissioner [confirmed by the Commissioner (Appeals)] that its acts of repairing after warranty period machine that it supplied at the premises of the buyers amounted to tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... carried out by appellant without first determining the problem, which is nothing other than trouble shooting. 4. On the face of it while this argument has some merit, it is difficult to conceive of repair conducted by the persons on the goods that it sold to be service provided by consulting engineer. Having regard to these facts, we think it appropriate to ask the applicant to deposit ₹ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X