RPG ENTERPRISES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal has been filed by M/s RPG Enterprises Ltd. Mumbai against the Order -in -Appeal dated 29.9.2005 by which the Commissioner of Central Excise (Appeals), Mumbai, Zone I, confirmed the Order -in -Original dated 23.2.05 passed by the Deputy Commissioner of Central Excise, Division K III, Mumbai IV. The Deputy Commissioner, vide his order dated 23.2.05, confirmed the demand notice issued to the appellants amounting to Rs. 4,89,65,321/ - under Section 73(1)(a) of the Finance Act, 1994: Me imposed a penalty of Rs. 500/ - under Section 75A of the said Act for failure to obtain registration under Service Tax; Me also levied interest @ 18% p.a. from 16.10.98 to 16.8.01, @24% upto 16.8.02 and 15% p.a. w.e.f. 17.8.02 for the period by which the credit of the said Service Tax is delayed as provided under Section 75 of the Act ibid; The appellants were also directed to pay in addition to paying Service Tax. and interest as above, a penalty of Rs. 200/ - for every day during which such failure continues so however that the penalty under this clause shall not exceed the amount of Service Tax not paid as provided under Section 76 of the Act, ibid; He also imposed a penalty of Rs. 1000/ - under Section 77 of the Act ibid for failure to file return in Form ST -3; He also imposed a penalty of Rs. 4,89,65,321/ - under Section 78 of the Act ibid.

(2.) HEARD both the sides and perused the records.

(3.) THE issue involved in this case is whether the services rendered by the appellants would amount to the services rendered by a management consultant.