KERALA STATE ELECTRICITY BOARD Vs. C.C.E.

JUDGEMENT

(1.) IN terms of the impugned order, the appellants are required to pre -deposit the following sums :

(2.) WE heard both sides. The learned Advocate brought to our notice the agreement, which is known as "Power Trading Agreement between NTPC Vidyut Vyapar Nigam Ltd. and the appellant Kerala State Electricity Board.

(3.) THE period involved is from 1 -7 -2003 to 31 -3 -2007. Revenue proceeded against the appellants on the ground that the charges or the amount received by the appellant is for the services rendered by them in the category of "Business Auxiliary Services". Consequently, the demand has been confirmed. The various penalties have been levied. They have invoked the loner period. Interest also has been demanded.