2010 (5) TMI 330

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..... tion of such activity is not undertaken at that stage when the application for the registration is made - assessee claims the services will be under BAS while revenue is trying to classify the same under management, maintenance & repair service – Held that: - the application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of the appeal. - ST/167 OF 2010 - 471 OF 2010 - Dated:- 31-5-2010 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER M.V. Ravindran, Judicial Member - This stay petition is filed for waiver of pre-deposit of the following amounts: (a) Tax - Rs. 15,41,582. (b) Interest. (c) Penalty - Rs. 200 per day under section 76. (d) Penalty - Rs. 50,000 .....

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..... t the appellant has got 9 re-rubberisation units in different parts of India and in two units the adjudicating authority has dropped the proceedings initiated by the show-cause notice, while in two units, the ld. Commissioner(Appeals) upheld the contentions of the assessee and set aside the Order-in-Original which confirmed the service tax liability, holding that the services rendered by them will not fall under the category of maintenance and repair services. 5. Ld. DR on the other hand would submit that the appellant is doing re-rubberisation of the used rollers of printing industries. It is his submission that for doing such activity, they are procuring the rubber component and other chemicals. It is his submission that this activity .....

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..... all the facts and details have to be gone into detail, which can be done only at the time of final disposal. At this juncture of hearing of stay petition, we are not able to come to any conclusion of the activity of appellant. As regards the limitation, we find that on 25-10-2004, the appellant had addressed to the jurisdictional Superintendent of Central Excise, a letter which reads as under: "ZENITH (BANGALORE) ROLLERS (P.) LTD. Plot No. 62, S.V.C.I.P. Bata Nagar, Hyderabad (A.P.) Phone 40-6610908 ZMRPT NL/2004-05 October 25, 2004 The Superintendent of Central Excise Ref. Service Tax Hyderabad Subject : Business Auxiliary Services Sir, We provide Business Auxiliary Services of Re-rubberising of old and used R .....

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