2007 (2) TMI 670

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....s, for the Appellant. Shri Anil Kumar, JDR, for the Respondent. ORDER [Order per : S. L. Peeran, Member (J)]. - The appellant is required to pre-deposit service tax amount of Rs. 8,03,405/- and penalty of Rs. 9,34,635/- apart from penalty of Rs. 100/- per every day of default till the payment of service tax demanded under Section 76 of the Finance Act, 1994. The appellants were carrying o....

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....ies on a large number of judgments of the Apex Court and the Tribunal. He also refers to the Apex Court judgment rendered in the case of Kone Elevators (India) Ltd. [2005 (140) STC 22 (S.C.)] wherein in an identical issue, the Apex Court has ruled that the activity was a "sale" of lift and not a "Works Contract". He also relies on the ruling rendered by the Tribunal in the case of Turbotech Precis....

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....ion but is a "sale" and it is not "works contract". The learned Counsel also relied on the Tribunal judgment rendered in the case of Daelim Industrial Co. Ltd. - [2006 (3) S.T.R. 124 (Tri.) = 2003 (155) E.L.T. 457 (T)], which has been affirmed by the Apex Court, wherein it has been held that the contract which was primarily basis wherein cannot be considered as consulting contract for levy of serv....