2009 (2) TMI 717

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..... .L. Rawal categorically submits that entire demand is composed of five parts as under :- Sl. No. Description Period Amount (Rs.) 1. Maintenance of Computer Software 9-7-04 to 31-3-06 31,56,723/- 2. Lease Line Connectivity 5-9-02 to 20-3-07 6,90,674/- 3. Caliberation of Machine July 0 .....

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..... is not intended by legislation and no notification can make that so without contrary legislative mandate. The demand on this count is Rs. 31,56,723/- and that is not sustainable. 3. Learned Counsel further submits that against rest of the demand of Rs. 19 lakhs (Rupees Nineteen lakhs) the appellant has already made deposit of nearly Rs. 7 lakhs (Rupees Seven lakhs). Hence balance demand may not .....

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..... ted to hear the appeal. 5.1 Heard both the sides and perused the record. 5.2 This appeal principally seeks interpretation of statute as to application of the notification bringing repair and maintenance into the ambit of taxable service w.e.f. 11-5-07 (sic) whether retrospectively or prospectively apart from various other issues to be decided in the course of elaborate hearing. Both sides agre .....

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