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TMI Blog2007 (11) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S. L. Peeran, Member (J) (Oral)]. -1. The appellants are required to pre-deposit Service Tax amount of Rs. 2,62,79,763/- along with penalties. The matter was heard initially and interim stay had been granted to enable the Commissioner to file his para-wise comments. The matter had been adjourned on three occasions. Ultimately the Commissioner has filed his para-wise comments and the party has also filed his reply. The Revenue has proceeded against the appellants to raise demands for Service Tax in respect of installation and commissioning of ATMs under the category of 'Commissioning or Installation Services'. Another question before the Commissioner was whether the activities pertaining to Cash replenishment and Caretakers Services w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of another unit who were carrying on the same activity of installation of the ATMs in banks were also charged with Service Tax for more than Rs. 7.6 crores. The Madras Bench after due consideration of the matter including the citations referred to supra have granted waiver of pre-deposit and stayed its recovery. He files a copy of the order rendered in the case of Diebold Systems (P) Ltd. v. CST, Chennai - 2007 (8) S.T.R. 284 (Tri.-Chennai). Para 4 and 5 of the order are reproduced herein below. 4. After giving careful consideration to the submissions, we find that, though the arguments put forth by learned departmental representative. SDR are impressive, nevertheless, no judicial authority has been cited in support thereof. On th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals are directed to be posted on 17-4-2007 for hearing and disposal. The learned Chartered Accountant prays for full waiver in the matter in view of the prima facie nature of the case being in his favour and issue being covered by the cited judgment. 3. The learned SDR seriously opposes the prayer and took us through the cross-objections filed by Revenue. It is submitted that the contract can be vivisected and Service Tax for installation can be charged. She also submitted that the citations are clearly distinguishable and appellants should be put to terms. 4. On our prima facie consideration, we notice that this Bench has decided the case in assessee's favour in the case of Daelim Industrial Co. Pvt . (supra), which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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