2008 (12) TMI 157 - AT - Service Tax

Maintenance and Repair Services the definition under went a change on 16-6-2005 wherein the services rendered by the applicant would have got covered. Since the issue involved in this is prior to that period, we find that the Final Order 172 /2007 squarely covers the issue in favour of the applicant. Accordingly, application for waiver of the pre-deposit of the amounts involved is allowed and the recovery thereof stayed till the disposal of the appeal

Summary

The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant in a stay petition regarding service tax amount of Rs. 73,50,486/-, interest, and penalties under various sections. The Tribunal allowed the waiver of pre-deposit based on a previous order in a similar issue. The recovery of the amounts was stayed until the appeal was disposed of, with the next hearing scheduled for 19-1-2009.