2007 (3) TMI 79

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....on seeks stay of operation of the Order-in- Appeal No. 71/06 dated 18-9-06. The appellants are registered as a provider of various services including Business Auxiliary Services. They executed turnkey projects apart from manufacturing and supplying industrial boilers. They had procured certain materials in the course of carrying out turnkey projects of total energy system. They had collected an am....

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....taxable service of 'procurement of goods' for their clients covered by Business auxiliary services' 2. It was argued by the ld. Counsel that the above activity was part of turnkey contracts and that the same did not involve provision of business auxiliary service to their clients. Ld. Counsel reiterated the submissions made before the lower appellate authority that the transaction was based on wo....