2009 (12) TMI 407

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....NTED BY: S/Shri N, Venkataraman and K. Krishnamurthy, Advocates, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed against waiver of pre-deposit of the following amounts:- Service Tax of Rs. 4,83,65,919/- Penalty of Rs. 4,84,00,000/- 2. The relevant facts that arise for consideration are the....

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....o noticed by the lower authorities that these are all common inputs which have been used by them for taxable output services as well as sale of parts relating to gas turbines. The allegation of the revenue in the show cause notice is that the applicant is not maintaining separate records for the input services commonly used in the taxable services as well as in the sale of gas turbines and hence t....

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.... as has been adjudged by the adjudicating authority. He would submit that this issue is now squarely covered by the decision of the larger bench in the case of Nicolas Piramal India Ltd. vs CCE 2008 (89) RLT 566 (Tri-LB). He would also submit that the decision of this very bench in the case of Foods, Fats and Fertilizer Ltd., (Final order No.435/2009 dated 27.04.2009) will also cover the issue in ....

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....hat they should be put to some conditions. 5. We have considered the submissions made by both sides and peruse the records. It is undisputed that the applicant is providing services for which they have taken the registration and discharged service tax liability. The question is whether their activity of sale of parts relating to gas turbines will fall under the category of services or under the....