2007 (8) TMI 83

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.... application for waiver of pie-deposit of amount of Service Tax of Rs. 63,17,721/- and penalties. In this case, the demand is confirmed by treating the applicant as provider of consulting engineer service. 3. The Revenue's case is that in the contract price break up, there was a separate price for design and engineering including supply of documents and opinion of the Revenue is that the applic....

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.... on the same ground. The contention is that appeal filed by the Revenue was dismissed by the Hon'ble Supreme Court. The applicant also relied upon the decision of the Tribunal in the case of CCE v. Larsen & Toubro Ltd. reported in 2006 (4) S.T.R. 63 where the demand raised on the similar issue was set aside and also relied upon other decisions of the Tribunal. 5. The Revenue relied upon the dec....