2009 (3) TMI 897

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....V.P.C. Rao, SDR, for the Respondent. ORDER In terms of the impugned order, the appellants are required to pre-deposit the service tax liability of Rs. 69,28,94,102/- along with interest Section 75 of the Finance Act, 1994 and penalty @ Rs. 200/- for every day during which the default continued or 2% of such tax per month whichever is higher under Section 76 of the Finance Act. 2. We have ....

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....d in rendering Services, the sales tax is paid, then no service tax would be leviable. Moreover, the learned Advocate pointed out that the period involved in this case is prior to 1-6-2007 and for the activities falling under "works contract" prior to the period, no service tax is leviable. Apart from that, the Board has recently issued a Circular to the effect that the appellant is not liable to ....