2008 (5) TMI 196

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....Shri R.P. Raheja, JCDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)].- In terms of the impugned order, the appellants are required to pre-deposit the following amounts. (i) Service Tax of Rs. 1,73,29,101/- (ii) Penalty of Rs. 200/- per day under Section 76 (iii) Penalty of Rs. 1,000/- under Section 77 (iv) Penalty of Rs. 2,60,00,000/- under Section 78. 2. Shri Mahe....

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....cise v. Gujarat Goldcoin Ceramics Limited - 2006 (3) S.T.R 670 (Tri.) = 2005 (187) E.L.T. 193 (CESTAT-Mumbai) (iii) Commissioner of Central Excise v. MRF Ltd. - 2006 (3) S.T.R. 434 (Tri.) = 2005 (179) E.L.T. 472 (CESTAT-Chennai) (iv) Kaveri Telecom Products Limited - 2006 (1) S.T.R. 226 (Commr. Appl.) = 2006 (4) STJ 990 [Commissioner (Appeals) - Bangalore] 4.1 The learned Adjudicating Aut....

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....on by the appellant is distinguishable and distinct from the facts of the present case. He requested the Bench to put the appellants to terms. 6. On a very careful consideration of the issue, we find that in the definition of Information Technology Software Service even the adaptation, upgradation, enhancement, implementation and other similar services related to IT software can be considered u....