2009 (10) TMI 287

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....kara for the Respondent. ORDER 1. The appellants hold valid centralized registration for taxable services viz., scientific and technical consultancy, maintenance or repair, erection, commissioning and installation, test, inspection & certification, transport of goods by road, business auxiliary, consulting engineer, convention, fashion designer, management consultancy, market research agency....

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.... payments in the company. Thereafter appellant, is required to examine the details of payment, contract and ascertain the category of service tax and its applicability. This is long process and involves many questions of interpretation requiring legal expert advice. It is because of these processes that there was delay in discharge of tax liability. It is also because of these circumstances tha....