2007 (4) TMI 252

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..... in favour of the revenue. However, we agree with the appellant as regards the value of the taxable services is concerned – stay granted partly - ST/49/2007 - S/454/2007-WZB/AHD - Dated:- 9-4-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri Willingdon Christian, Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wad .....

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..... he demand has been confirmed by taking the entire realization into account and without deducting the Service Tax. For the above submission, reliance is placed by the Tribunal decision in the case of Rampur Engineering Co. Ltd. v. CCE [2006 (3) S.T.R. 650 (T) = 2006 (77) RLT 823 (CESTAT)]. 3. Countering the arguments, ld. DR Shri D.S. Negi submits that the stay order referred to by the ld. .....

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..... tances, including the fact that an amount of Rs. 53.94 lakhs approximately stands deposited by the appellants, we direct them to deposit a further amount of Rs. 75 lakhs within a period of twelve weeks from to day, subject to which, the balance amount of duty and entire amount of penalty shall stands dispensed with and recovery stayed, during the pendency of the appeal. 5. Matter to come up fo .....

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