2007 (7) TMI 138

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....7. The Appellant filed an application to allow an additional grounds of appeal stated in Para-3 of the application. The ground so taken was to the effect that if at all liability arises relating to mining activities that shall only arise w.e.f. 1-6-2007 in terms of Notification No. 23/2007-ST dated 22-5-2007 and there shall be no assessment prior to this period. In view of the above legal ground, ....

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.... Section 75A, penalty of Rs. 2,72,75,446/- for contravention of Section 78 of Finance Act, 1994 and interest leviable under Section 75 of the said Act, has also filed the Stay Application for stay of realization of aforesaid demand during pendency of appeal before this forum. 6. The ld. Counsel appearing for the Appellant submitted that the entire demand was raised misinterpreting the provision....

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....d the impugned order which is under appeal before this Hon'ble Tribunal. 7. The ld. JDR appearing for Revenue supported the impugned order under appeal. 8. Hearing both sides, we are of the opinion that dispensing pre-deposit, the appeal itself may be disposed having argued in full length. 9. Accordingly, the Stay Petition has become infructuous. Service Tax Appeal No. 9/2007 10. Th....

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....se of hearing. The ld. Counsel further submitted that the various activities intended to be carried out during the impugned period was a composite contract and vivisecting the contract into several components for taxation shall be contrary to the decision of the Hon'ble Tribunal in the case of Daelim Industries Company Limited- 2006 (3) S.T.R. 124 (Tribunal) = 2003 (155) E.L.T. 457 (Tribunal). ....