2009 (11) TMI 474

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..... arious activities. Held that - activity would not get covered under definition of relevant period. - 593 OF 2009 - 1701 OF 2009 - Dated:- 23-11-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER Lalit Mohan Chandana for the Appellant. V. Raja Ram for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is filed by the applica .....

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..... rs. We find that this activity would not get covered under the definition of maintenance and repair services and not liable to service tax during the relevant period. In view of this, we are of the considered view that the applicant has made out a prima facie case for the complete waiver of the pre-deposit of the amounts confirmed by the adjudicating authority and the penalties imposed. Applicatio .....

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