2007 (8) TMI 754

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....N. Gururaj, Advocate, for the Appellant. Mrs. Sudha Koka, SDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Rs. 88,66,501/- and imposed various penalties under Sections 76, 77 and 78. The appellants have entered into a contract with Government of Andhra Pradesh for supply of certain hardware materials which are used in ....

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.... Revenue has not controvertered their submissions and technical opinions with any information from any experts. They have not sent their expert's opinion along with the reply to the show cause notice to any expert body, therefore, the Commissioner's reading of the contract to hold that they are carrying on the activity under the category listed supra is totally based on his own understanding, whic....

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....to call for the report from the Commissioner. In any case, she submits that the terms of the contract indicate that the hardware and software supplied by the appellants are in the nature of retrieving online information and database access, therefore, the finding recorded by the Commissioner in this regard cannot be brushed aside. The appellants have not pleaded any financial hardship and she pray....