2005 (9) TMI 660

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....a for the Respondent. ORDER Jyoti Balasundaram, Vice-President. - After hearing both sides for sometime on the application for waiver of pre-deposit of Service Tax of Rs. 62,05,600 and penalties of equal amount under section 78, Rs. 500 under section 75A, Rs. 200 per day under section 76 and Rs. 1,000 under section 77 of the Finance Act, 1994 we find that it is possible to decide the appe....

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....e erection, installation and commissioning are not covered under the category of Consulting Engineering service in the light of Circular No. 79/9/2004-S.T., dated 13-5-2004 and in view of the decision in the case of Yokogawa Blue Star Ltd. v. CCE 2006 (3) S.T.R. 580 (Tri.)/2005 (186) E.L.T. 601 (Tri.) holding that prior to 1- 7-2003, erection, commissioning and installation charges were not covere....