2007 (5) TMI 595

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.... Shri Sachidanand C.V., Superintendent, for the Respondent. ORDER The stay application and appeal are taken up together as the issue lies in short compass. The Commissioner (A) by his Interim Stay No. 6/2006 dated 18-9-2006 had directed the appellants to pre-deposit an amount of Rs. 2,28,960/-, as the same was not deposited, the  appeal  has  been dismissed for  non-complian....

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....to recovery of Service Tax under the category of "Commissioning and Installation Services". He submits that the appellants were manufacturing and selling paddy processing machinery/plant/equipment for rice mills and therefore, there was sale of goods and service tax was not attracted. 3. Heard learned JDR in the matter. 4. We have carefully considered the submissions and we notice that....