2008 (2) TMI 339 - AT - Service Tax

Definition of maintenance and repair service was amended w.e.f. 16-6-05 - commissioner granted complete waiver for the subsequent period i.e. post 16-6-05 - Revenue seeks stay of the operation of the said Commissioner s order held that if the stay is granted, it will obviously result in revival of the relevant part of the order-in-original which will enable the Department to recover the demand without adjudication on merits by the Tribunal no any order passed for stay

Summary

The Appellate Tribunal CESTAT NEW DELHI heard a case regarding Service tax dispute for the period 1-7-03 to 15-6-05. The Commissioner's order imposed tax for the period post 16-6-05 but deleted it for the period prior to that date due to an amendment in the law. The Revenue sought a stay on the Commissioner's order for the period before 16-6-05, but the Tribunal declined to grant the stay. The appeals were tagged with Appeal Nos. ST/395-96/07.