2008 (1) TMI 352

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....Shri B.K. Singh, DR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - In terms of the impugned order the appellant is required to pre-deposit of an amount of Service tax to the tune of Rs. 25,92,500/-. Further, the following penalties have been imposed :- (i) Rs. 51,85,000/- under Section 76 (ii) Rs. 1000/- under Section 77. (iii) Rs. 500/- under Section 75A of the Financ....

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.... is supplied becomes chattel. He relied on the other decisions to show that the technical consultancy sold cannot be treated as service of consulting engineer. 3. On the other hand, learned DR strongly contended that reliance cited by the learned Advocate on the decision of the Hon'ble Supreme Court is misplaced as that was rendered in the context of customs duty and during the relevant period ....