2004 (5) TMI 6

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....appeal, the appellant is required to pre-deposit Service Tax of Rs. 42,44,475/- with a total penalty under Sections 76 and 78, which works out to Rs. 84,88,950/-. The appellant carried out the activity of erection and installation of machinery. The department raised demand of Service Tax on the said activity under the heading 'Consulting Engineer Services'. Learned Advocate relies on Circular No. ....