2009 (4) TMI 277

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....nt. Ms. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the appellants are required to pre-deposit the following sums: (a) Service Tax Rs. 4,69,87,393/- (including education cess) (b) Equal penalty under Section 78 of the Finance Act, 1994 (c) Penalty of Rs. 200/- per day under Section 76 of the Finance Act, 199....

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....Revenue proceeded against the appellants on the ground that the charges or the amount received by the appellant is for the services rendered by them in the category of "Business Auxiliary Services". Consequently, the demand has been confirmed. The various penalties have been levied. They have invoked the loner period. Interest also has been demanded. 5. The learned Advocate strongly contested t....

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....e not selling power, they are only making their grid available to NTPC for transmission of power. For this purpose only they are receiving the wheeling charges. In fact, these wheeling charges should be rightly held to be liable to service tax under the category of "Business Auxiliary Services" for the reason that the appellants promote the business of selling of power to various electricity board....