BELLARY COMPUTERS Vs. COMMISSIONER OF CENTRAL EXCISE, MANGALORE

JUDGEMENT

(1.) FOR the purpose of hearing the appeal, the appellants are required to pre -deposit of Rs. 83,029/ - and penalties of Rs. 21,900/ - and Rs. 500/ -. The appellants are carrying on the services in supplying computers on hire basis. The revenue has proceeded to demand Service Tax under the category of Business Auxiliary services. The appellants rely on the definition of the said term under Section 65(19) and contend that merely hiring computers would not come within the category of Business Auxiliary services.

(2.) THE learned Counsel argued the matter in detail. It was effectively countered by the learned JDR.

(3.) ON a careful consideration, we notice that the issue requires interpretation of the term under the said section. That can be done only at the final stage. In order to enable the appellants to contest the matter, they are directed to pre -deposit Rs. 20,000/ - (Rupees Twenty thousand only) within a period of two months. On such deposit, the balance of duty and penalty stands waived and recovery stayed till the disposal of the appeal. Matter has to come up for reporting compliance on 8th August, 2006.