2008 (4) TMI 727

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cal Member:- 1. Although the amount involved in the present case is Rs. 22,078/- towards service tax demanded and Rs. 5000/- towards the penalty imposed on the applicants, yet, since the issue is of recurring nature, the appeal is admitted and stay petition is taken up for disposal. 2. This stay application has been filed against Order-in-appeal no. RKR(46)310/08 dated 06.02.2008 passed by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing and drawing is an integral part of manufacturing, without which they cannot design the product and manufacture the same. 5. As regards photographic services, they contended that on the basis of the photography, they develop slides and CDs which they take to the customer and show them in view of marketing and selling of their goods. 6. As regards air travel agent service and tours and travel ....