2007 (8) TMI 757

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.... This application has been filed by M/s. Aluminium Powder Company Limited for waiving pre-deposit and stay of recovery of the penalty imposed on them in the impugned order. The appellant located in Melakottai has installed windmills in Tirunelveli. The appellants pay service tax under the category 'repair and maintenance' on charges incurred for maintaining wind mills. The power generated by the w....

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.... demanded an amount of ₹ 64,148/- towards the duty and cess along with interest thereon besides imposing a penalty of ₹ 5000/- on the assessee. Ld. Counsel appearing for the appellants argued that the power generated with the wind mills was being used in the manufacture of excisable goods and the repair and maintenance service availed to keep the windmills in proper working condition h....