2005 (9) TMI 660

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... After hearing both sides for sometime on the application for waiver of pre-deposit of Service Tax of ₹ 62,05,600 and penalties of equal amount under section 78, ₹ 500 under section 75A, ₹ 200 per day under section 76 and ₹ 1,000 under section 77 of the Finance Act, 1994 we find that it is possible to decide the appeal itself at this stage and hence proceed to do so afte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... red under the category of Consulting Engineering service in the light of Circular No. 79/9/2004-S.T., dated 13-5-2004 and in view of the decision in the case of Yokogawa Blue Star Ltd. v. CCE 2006 (3) S.T.R. 580 (Tri.)/2005 (186) E.L.T. 601 (Tri.) holding that prior to 1- 7-2003, erection, commissioning and installation charges were not covered under the category of Consulting Engineering Services .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X