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TMI Blog2010 (11) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax liability thereon - The appellant has rented out the vacant land adjacent to their premises for storage and warehousing in emergency situation - Prima facie, this activity may not fall under the category of ‘Renting of Immovable Property’ - Hence, waiver of pre-deposit. Management, Maintenance or Repair Services - The agreement entered by the appellant with client is for the activity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n payment of service tax or at 2% per month whichever is higher under Section 76 of the Finance Act. (iv) penalty of Rs. 200/- every day under Section 77 of the Act 2. eard both sides and perused the records. 3. The above mentioned demands of service tax was confirmed by the adjudicating authority and upheld by the Commissioner (Appeals) on the ground that the appellants had provided the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gement, Maintenance Repair Services , he submits that the appellant had been only operating the mud plant which was taken on contract for operation, maintenance repair of the mud plant. It is the submission that the operation and maintenance go hand in hand and there is no operation and maintenance involved in the mud plant in question. 4.The learned DR reiterated the findings of the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for storage and warehousing in emergency situation. We are of the considered view, that, prima facie, this activity may not fall under the category of Renting of Immovable Property . As regards the Management, Maintenance or Repair Services , we find that the agreement entered by the appellant with M/s. Reliance Industries Ltd. is for the activity of operation and maintenance of mud plant where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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