AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2006 (11) TMI 635
X X X X Extracts X X X X
X X X X Extracts X X X X
.....J. Nambiar for the Appellant. K. Sambi Reddy for the Respondent. ORDER Dr. S.L. Peeran, Judicial Member. The appellant is a PSU. They have obtained clearance from the Committee of Secretaries. They were providing maintenance and repair services to various customers on the basis of quotations. By Notification No. 7/2003 issued in terms of clause 64 of section 65 of the Finance Ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat this judgment has been affirmed by the Apex Court. He points to para 21 of the impugned order, where the Commissioner has attempted to distinguish this judgment. He submits that this judgment is not distinguishable and applies on all fours to the facts of the case. He submits that in terms of the cited Board Circular and Tribunal ruling, the Service Tax of more than Rs. 18 crores confirmed in ....