2005 (9) TMI 654

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.... ORDER Ms. Jyoti Balasundaram, Vice President. - After hearing both sides for some time on the application for waiver of pre-deposit of Service Tax of ₹ 30,64,976 and penalty of ₹ 33,66,476 (Rs. 3,00,000 under section 76, ₹ 1,000 under section 77, ₹ 500 under section 75A and ₹ 30,64,976 under section 78), we found that it was possible to decide the appeal itself a....

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....as issued to the appellants on the ground that they had received services, which were taxable under the category of "Consulting Engineer". Since they were authorized agent of M/s. KMK as per rule 6, they were liable to pay service tax and penalty. The notice was adjudicated by the Dy. Commissioner who confirmed the demand and also imposed penalties as above. His order was carried in appe....