2008 (11) TMI 194

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....e Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)].- This stay petition is filed for waiving the condition of pre-deposit of an amount of Rs. 22,64,798/- and the penalties imposed under Sections 75, 77 and 78 of the Finance Act, 1994 and also the interest charged upon the said amount of Service Tax. 2. The relevant fact that arises for consideration is that the appellant herein were e....

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....appearing on behalf of the appellant draws our attention to the fact that the appellant was only engaged in undertaking the works like wall panelling, false ceiling, interior furnishing, partitioning of banks, financial institutions and other firms, etc. It his is submission that they were never engaged in the capacity of advising, consultancy, technical assistance in respect of planning, designin....