2011 (1) TMI 727

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..... is maintained by their parent company situated abroad. In our considered view, the appellant has made out a prima facie case for the waiver of the pre-deposit of the amounts involved - Decided in favour of the assessee
M V Ravindran, P Karthikeyan, JJ. For Appellant : Shri K Vijay Kumar, Adv. For Respondent : Shri M M Ravi Rajendran, DR Per: M V Ravindran: This stay petition is filed for wa .....

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..... ociation Vs. UOI - 2009 (13) STR 235 (Bom.) will be applicable. Alternatively, he would submit that the decision of the coordinate bench in the case of M/s. SAP India Pvt. Ltd. Vs. The Commissioner of Central Excise, Bangalore-III Commissionerate as reported in (2010-TIOL-1569-CESTAT-BANG). wherein an identical issue was decided and it was held that these services i.e., 'Maintenance and Repair of .....

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