T.K. Jayaraman, Technical Member. - This appeal has been filed against Order-in-Appeal No. 131/2005-CE, dated 6-5-2005 passed by the Commissioner of Central Excise (Appeals), Mangalore.

2. The appellant is providing certain services to Gulbarga Electricity Supply Co. Ltd., Bellary (GESCOM). The total value of service rendered by the appellant for the period from July 2003 to February 2004 was Rs. 10,37,866. Revenue proceeded against the appellants on the ground that the services rendered by the appellant to M/s. Gulbarga Electricity Supply Co. Ltd. amounts to ‘Business Auxiliary Service’ and they are liable to pay service tax in terms of the Finance Act, 1994. The Adjudicating Authority confirmed the demand of Rs. 83,029 along with interest and imposed penalties of Rs. 21,900 under section 76 and Rs. 500 under section 77 of Finance Act, 1994. The appellants were aggrieved by the order of the Adjudicating Authority and hence, they approached the Commissioner (Appeals). The Commissioner (Appeals) after examining the issue rejected the appeal of the appellants. Hence, the appellants have come before this Tribunal for relief.

3. Shri M.G. Varadarajan, learned advocate appeared for t