2004 (10) TMI 4

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....ons for waiver of pre-deposit of service tax of Rs. 28,63,205/- and penalty of equal amount under Sections 76 & 78 of Finance Act and Rs. 500/- under Section 75A and Rs. 24,000/- under Section 77 and penalty of Rs. 10.00 lakhs on the Manager (Excise & Customs) of the first applicant-company arise out of the order of Commissioner (Appeals). The Dy. Commissioner has confirmed the service tax liabili....

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.... maximum they would be liable to pay, even if the case is decided against them, Rs. 7.91 lakhs. However, the lower authority has not determined it. The applicant submits that since one of the agreements is for erection and commissioning assistance. Circular No. 79/9/2004-S.T. dated 13-5-2004 clarifying that the work of erection and commissioning of installation services does not come under the pur....